[单选题]

Jordan Loney, CFA, issues a "sell" recommendation on Sullivan Company because she suspects accounting fraud. Loney writes, "Sullivan has an unstable and complex organizational structure with unclear lines of authority. Rapid turnover of key employees in its information systems and accounting units have made Sullivan's internal monitoring controls ineffective." Which condition of the "fraud triangle" has Loney detected at Sullivan?

A.Opportunity.

B.Incentives and pressures.

C.Attitudes and rationalizations.

参考答案与解析:

相关试题

Susan Smart, CFA, is about to change her "buy" recommendation on RollinsCo to "sell.&

[单选题]Susan Smart, CFA, is about to change her "buy" recommendation on RollinsCo

  • 查看答案
  • David Smith, CFA, suspects that a particular company's interest coverage ratio may be overstate

    [单选题]David Smith, CFA, suspects that a particular company's interest coverage ra

  • 查看答案
  • Luo Jue, CFA, is an analyst in a security analysis company. She gathered the following information a

    [单选题]Luo Jue, CFA, is an analyst in a security analysis company. She gathered th

  • 查看答案
  • The company takesenvironmental issues into [account] wherever possible.

    [单选题]The company takesenvironmental issues into [account] wherever possible.A.co

  • 查看答案
  • The company takesenvironmental issues into [account] wherever possible.

    [单选题]The company takesenvironmental issues into [account] wherever possible.A.co

  • 查看答案
  • The company issues[an annual] report every March.

    [单选题]The company issues[an annual] report every March.A.a longB. a yearlyC. a fi

  • 查看答案
  • The company issues[an annual] report every March.

    [单选题]The company issues[an annual] report every March.A.a longB.a yearlyC.a fina

  • 查看答案
  • David Jordan, a level III candidate in the CFA program, is a portfolio manager with Golson Investmen

    [单选题]David Jordan, a level III candidate in the CFA program, is a portfolio mana

  • 查看答案
  • Tony Roberts, CFA, is a portfolio manager at Delta Securities. He suspects a colleague, who is not a

    [单选题]Tony Roberts, CFA, is a portfolio manager at Delta Securities. He suspects

  • 查看答案
  • She said that she _____ in a company for two years before she went to the university.

    [单选题]She said that she _____ in a company for two years before she went to the u

  • 查看答案
  • Jordan Loney, CFA, issues a "sell" recommendation on Sullivan Company because she suspects