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Commercial Pilot Licence (CPAER) – Canada · Question

Which of the following situations is most indicative of increased fraud risk?

High pressure on management to meet aggressive earnings targets, particularly when compensation is linked, creates an incentive (or pressure) for fraudulent fin

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Question: Which of the following situations is most indicative of increased fraud risk?

Answer options:

  • A company operates in a highly stable industry with consistent profits. ✅ Management's compensation is heavily tied to achieving aggressive earnings targets.
  • High employee morale and low turnover.
  • Frequent external audits with clean opinions over several years.

Correct answer: Management's compensation is heavily tied to achieving aggressive earnings targets.

Explanation: High pressure on management to meet aggressive earnings targets, particularly when compensation is linked, creates an incentive (or pressure) for fraudulent financial reporting, a key element of the fraud triangle.

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