Collusion among employees in the commission of a fraud is difficult to prevent but easy to detect. 

Which of the following is an archive file?

Situational pressure includes personal or job related stresses that could coerce an individual to act dishonestly.

The trend toward distributed data processing increases the exposure to fraud from remote locations.

Preventive controls are passive techniques designed to reduce fraud.

The external auditor is responsible for establishing and maintaining the internal control system.

The order of the entries made in the ledger is by

Sequential storage means

In contrast to a batch processing system, in a real-time system

The characteristics that distinguish between batch and real-time systems include all of the following except