Missing general ledger.

Manipulation.

Misrepresentation.

Intentional misapplication.

BOD

Audit Committee.

Internal auditors.

Employees of the company.

Relevance.

Materiality.

Timeliness.

Transparency.

Books are kept open beyond the appropriate time.

Sell products and hold them, with an agreement to bill customers later.

Combine restricted fund account with the general fund account.

Inflate revenues with phony software sales.

Keeping books open beyond the appropriate time.

Combining restricted fund account with the general fund account.

Booking income before receiving payments.

Inflating revenues with phony software sales.

False insurance claims.

Ghost vendors.

Check forgery.

False financial statements.

A reasonable degree of transparency.

Effectiveness and efficiency of operations.

Reliability of financial reporting.

Compliance with applicable laws and regulations.

Complex financial products.

 Aggressive revenue recognition policies.

       All of the above

None of the above

Company in a declining industry.

Significant accounts based upon estimates.

Significant related-party transactions.

Aggressive incentive programs.

New accounting requirements for the company.

Substance over form questions.

Company declining in the industry.

High degree of competition.