Which of the following is a factor that relates to attitudes or rationalization to misappropriate assets?
A) significant accounting estimates involving subjective judgments
B) excessive pressure for management to meet debt repayment requirements
C) a sense of superiority by executives
D) high turnover of accounting, internal audit and information technology staff

Question

Quizplus · Accepted Answer

A sense of superiority by executives is a factor that can contribute to attitudes or rationalization to misappropriate assets. This can lead to an abuse of power and a belief that the individual is entitled to certain assets or resources. Factors A, B, and D may contribute to fraud in other ways but are not directly related to attitudes or rationalization to misappropriate assets.

Which of the Following Is a Factor That Relates to Attitudes