Question

Which of the following fraud risk factors do the client and/or the auditor generally have the most control over?

a. attitude or rationalization
b. incentive or pressure
c. misappropriation or theft
d. opportunity

Answer 1

The client and/or the auditor generally have the most control over the fraud risk factor of opportunity.

Step-by-step explanation:

The most control that the client and/or the auditor generally have over fraud risk factors is opportunity. This is because opportunity refers to the conditions or circumstances that allow fraud to occur. The client has control over establishing and maintaining internal controls and implementing measures to prevent fraud, while the auditor can assess the adequacy of these controls and make recommendations for improvement.