Which of the following statements about fraud prevention is not true?
A、Cash sales are an area of high risk of fraud.
B、Performance-based rewards for managers reduce the risk of fraud
C、Emphasis on the autonomy of operational management may weaken controls.
D、Fraud awareness and ethics education can reduce the risk of fraud
A、Cash sales are an area of high risk of fraud.
B、Performance-based rewards for managers reduce the risk of fraud
C、Emphasis on the autonomy of operational management may weaken controls.
D、Fraud awareness and ethics education can reduce the risk of fraud
【参考答案及解析】
Rationale: Performance-based rewards increase pressures and motivation for managers to manipulate results.Ways in: A good approach for these sorts of question is to work systematically through the options to eliminate those which are clearly true. That way, even if you are left with an option you are not sure about (because performance-related pay formanagers is such a popular strategy, say), it is the best option you've got.
Rationale: Performance-based rewards increase pressures and motivation for managers to manipulate results.Ways in: A good approach for these sorts of question is to work systematically through the options to eliminate those which are clearly true. That way, even if you are left with an option you are not sure about (because performance-related pay formanagers is such a popular strategy, say), it is the best option you've got.