All of the following are in a position to commit fraud except:
A) Employees who have access to assets
B) Top management who can override internal controls
C) External auditors who audit the financial statements
D) Internal auditors who test internal controls

Question

Quizplus · Accepted Answer

External auditors are responsible for detecting and preventing fraud, not committing it. Employees with access to assets, top management who can override internal controls, and internal auditors who test internal controls all have the opportunity and ability to commit fraud.

All of the Following Are in a Position to Commit