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12.11 Which two of the following stakeholders will be most directly affected if a business overstates its financial position?
(i) Staff
(ii) Customers
(iii) Investors
(iv) Suppliers
A (i) and (ii)
B (ii) and (iii)
C (iii) and (iv)
D (ii) and (iv)
答案:C
12.12 Which of the following would not form part of a fraud response plan?
A Suspending staff suspected of fraudulent activity
B Investigating the activities and contacts of a suspected fraudster
C Fraud awareness training and recruitment controls.
答案:C
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