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An internal auditor is assessing fraud risks and creating a fraud risk matrix for a...

An internal auditor is assessing fraud risks and creating a fraud risk matrix for a particular branch location. Which of the following is most likely to be included in the matrix?

A.

Risks and relevant mitigating controls.

B.

Business processes and relevant fraud risks.

C.

Fraud scenarios and relevant risks.

D.

Opportunity, rationalization, and pressure to commit fraud.

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