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

Question

Quizplus · Accepted Answer

External auditors are not typically in a position to commit fraud as their role is to provide an independent assessment of the financial statements and the effectiveness of internal controls. However, they can still potentially manipulate the financial statements if they are colluding with management or have a conflict of interest. Therefore, options A, B, and D are incorrect since all of these groups have the potential to commit fraud.

All of the Following Are in a Position to Commit