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)All of the above are in a position to commit fraud

Question

Quizplus · Accepted Answer

While external auditors may potentially miss or fail to detect fraud during their audit, they are not in a position to commit fraud themselves as they do not have direct access or control over the company's assets or financial reporting. Employees with access to assets and top management who can override internal controls are both in positions where they could potentially commit fraud.

All of the Following Are in a Position to Commit