IIA Exam IIA-CIA-Part1 Topic 8 Question 55 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam

Question #: 55
Topic #: 8

[All IIA-CIA-Part1 Questions]

Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?

ASubstantial bonuses are awarded if financial targets are met.

BDuties are not properly segregated.

CEmployees may perceive favoritism and feel overlooked and resentful.

DBonuses may not be paid this year.

Show Suggested Answer

Suggested Answer: C

by Albina at Jul 09, 2024, 09:01 AM

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James

3 days ago

I think C) is the best answer. Employees who feel overlooked and resentful are more likely to rationalize fraudulent behavior.

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Larae

7 days ago

B) Duties not properly segregated is the classic example of perceived opportunity. The lack of controls allows someone to take advantage and commit fraud.

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Gilma

12 days ago

But don't you think employees feeling overlooked and resentful can also lead to perceived opportunity for fraud?

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Elli

16 days ago

I disagree, I believe the answer is B) Duties are not properly segregated.

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Gilma

17 days ago

I think the answer is A) Substantial bonuses are awarded if financial targets are met.

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