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Chapter 11
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Fraudulent
Misappropriation
financial
of assets
reporting
Incentives/Pressures
Opportunities Attitudes/Rationalization
2. Management's responsibility
to evaluate risks of fraud
Conflicts of interest
Prompt communications
20.0%
18.6%
Internal Audit
19.4%
Informational
Assessment
Listening
Evaluating
responses
Interrogative
Observing
behavioral cues
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 11 - 32
Observing Verbal Cues