Two or more people working together to circumvent internal controls and defraud a company is known as ________.
A) encryption
B) firewall
C) collusion
D) separation of duties

Question

Quizplus · Accepted Answer

Collusion refers to the act of two or more individuals working together to commit fraud or circumvent internal controls. Encryption and firewall are measures put in place to secure and protect data, while separation of duties is a control mechanism to prevent fraud by ensuring that no one person has complete control over a process from beginning to end.

Two or More People Working Together to Circumvent Internal Controls