CIA Part 1 Practice Test 2

10 free CIA Part 1 practice questions in the real exam format, covering the official content areas, with an explanation for every answer.

CIA Part 1 Practice Test 2Tutor mode

Question 1 of 10

Fraud Risks

During a walkthrough, a sales manager remarks that inflating mileage claims "is not really stealing, since the company has frozen our salaries for three years." This remark is best described as evidence of: