1. C Rationale: Collusion is working with another party (eg customers or suppliers) to commit fraud.
Misrepresentation is stating that something is so, when it is not, in order to mislead (eg overstating profits).
2. D Rationale: Payslips can be deliberately miscalculated to pay extra amounts. Staff may collude with customers to under-record quantities of despatched goods on delivery notes so the customer pays less: conversely, employees may collude with suppliers to pay invoices for larger quantities than were actually delivered. Option (iv) may have made you hesitate: it seems such a positive, desirable thing!
However, profits in excess of target may be siphoned off, with less scrutiny once targets have been met.
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