1.l(iii), 2(i), 3(ii).
Motivation is the incentive to behave dishonestly ： one part of this equation is the risks, and whether they are worth the rewards - so strong disciplinary penalties for fraud are a disincentive.
Opportunity is having an opening for fraud ： internal checks and controls (such as segregation of duties and authorisations) limit those openings. Dishonesty is a pre-disposition or tendency to behave unethically ： it needs to be spotted early - ideally before a person joins the organisation!
2. D
The database concept encourages management to regard data as an organisational resource, which needs to be properly managed. However, there are problems of data security and privacy, due to the potential for unauthorised access and sharing. If the organisation develops its own system from scratch, initial development costs will be high.
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