All of the following items appear on the balance sheet EXCEPT:

Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.

Which of the following is a method of identity theft prevention recommended for individuals?

Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

What is sometimes used to overcome well-designed internal controls of a victim company?