MONDAY: 24 April 2023. Morning Paper. Time Allowed: 3 hours.
Answer ALL the questions by indicating the letter (A, B, C or D) that represents the correct answer. This paper is made up of one hundred (100) Multiple Choice Questions. Each question is allocated one (1) mark.
1. Anti-fraud/corruption professionals believe that, increasing the perception of detection is the most effective method of fraud/corruption prevention. Which of the following statement is NOT accurate in regard to increasing perception of detection?
A. To increase the perception of detection, parties in the organisation should not be made aware that the
organisation would conduct surprise audits
B. To increase the perception of detection, parties in the organisation should be made aware that the
organisation could conduct surprise audits
C. A surprise audit is a proactive fraud prevention activity that helps to increase the perception of detection
D. A surprise audit is a positive reinforcement measure, that helps to increase the perception of detection
2. Fraud Prevention Health Check–up is an inexpensive tool that can be used to evaluate an organisation’s fraud prevention health. Which of the following BEST describes the component that creates a foundation for the internal control system?
A. Proactive detection
B. Risk ownership
C. Environmental anti-fraud controls
D. Fraud Risk tolerance and risk management
3. According to B. F. Skinner, positive reinforcement measures are the most effective measures of modifying behavior. Which of the following BEST describes positive reinforcement measures?
A. Positive reinforcement measures enhance the internal controls
B. Preventive and detective controls are examples of positive reinforcement measures
C. Positive reinforcement measures are examples of weak controls
D. None of the above
4. Which of the following should management NOT do, to create an anti-fraud culture?
A. Develop a code of ethics and compliance policies for all employees
B. Demonstrate zero tolerance for fraud and unethical behavior
C. Create an open-door policy environment
D. Demonstrate Zero tolerance for fraud risks
5. Which of the following is NOT accurate in regard to assignments and Certified Forensic Fraud Examiners?
A. A Certified Forensic Fraud Examiner cannot accept an assignment where he/she has a major interest
B. A Certified Forensic Fraud examiner must be an accountant to qualify to conduct a forensic audit
assignment
C. A Certified Forensic Fraud Examiner must be a law enforcement officer
D. None of the above
6. Which of the following statements is NOT accurate in regard to the external auditor’s responsibility for fraud?
A. International Standard on Auditing ISA 240, has put express responsibility on the auditor to detect fraud in the course of auditing financial statements
B. Auditors have a responsibility to identify fraud risks
C. Auditors have no responsibility to identify fraud risks
D. None of the above
7. Which of the following does NOT describe the pressure leg of the fraud triangle?
A. “I am in a financial crisis”
B. “I need money to repay my debts”
C. “Possibility of detection is very high”
D. “I have an emergency, I have no other way to solve the problem”
8. According to International Standard on Auditing (ISA) 240, the auditor is only concerned with fraud that:
A. Is perpetrated by management and not employees
B. Perpetrated through collusion
C. Causes material misstatement in the financial statements
D. None of the above
9. Silk and Vogel found that businesses rationalise illegal or noncompliant conduct. Which of the following statements is NOT a justification made by the businesses for their behavior?
A. The purpose for violations is retaining jobs
B. Compliance with government regulations is too expensive
C. The damage is diffused among a large number of parties
D. None of the above
10. According to COSO, an internal control system should be designed to provide reasonable assurance in the achievement of the organisation’s objectives. Which of the following is NOT one of the objectives?
A. The effectiveness and efficiency of the organisation’s operations
B. The financial reporting
C. The organisation’s compliance with the laws and regulations.
D. None of the above
11. Which of the following is a core principle of sound corporate governance?
A. Risk management
B. Fairness
C. Internal control
D. None of the above
12. Which of the following parties is responsible for providing oversight over the design and implementation of the organisation’s fraud prevention program?
A. The Management
B. The internal auditors
C. The audit and risk committee
D. None of the above
13. Which of the following parties is responsible for the design, implementation and monitoring of the effectiveness of the fraud prevention program?
A. Internal auditor
B. External auditor
C. Management
D. Compliance function
14. Which of the following statements is ACCURATE in regard to internal control system?
A. An effective internal control system can eliminate fraud
B. Absence of internal controls is the major root cause of fraud
C. Red flags and risks of fraud are evidence of fraud
D. None of the above
15. Which of the following is NOT correct in regard to white collar offenders?
A. White collar defendants are less likely to plead guilty
B. White collar defendants are more likely to plead guilty
C. White collar defendants are more likely to be jailed
D. All the above
16. Which of the following theory BEST describes the use of threat of criminal sanctions?
A. Prevention
B. Detection
C. Compliance
D. None of the above
17. Which of the following party in an organisation has responsibility for providing the first line of defence against fraud and corruption?
A. Internal auditor
B. Risk manager
C. Compliance manager
D. Line Manager
18. Organisations should make efforts to control corporate crime. Which of the following is an example of an approach that they should include?
A. Internal audit
B. Fraud hotlines
C. Voluntary changes in corporate attitudes
D. All of the above
19. The directors of ABC Company decided to inflate the company’s revenue, and conceal expenditure, to show that the company has met the profit targets. Which of the following BEST describes the type of crime perpetrated by the directors?
A. Organisational crime
B. Occupational crime
C. Both occupational and organisational crime
D. None of the above
20. According to COSO, which of the following is NOT accurate in regard to the control environment of an organisation?
A. It provides a foundation for all other controls
B. Sets the moral and ethical tone of the organisation
C. It provides for control activities which put other controls in action
D. None of the above
21. Which of the following statements is NOT accurate in regard to white-collar crime?
A. In white-collar crime cases like bribery, the higher the offender’s status, the more likely the individual
will be imprisoned
B. In white-collar crime cases, the higher an offender’s status, the more likely the individual will be
convicted
C. In white-collar crime cases, the higher an offender’s status, the more likely the individual will not be
acquitted
D. None of the above
22. The evaluation and communication of internal control deficiencies in a timely manner to those parties responsible for taking corrective action is a principle related to which component of COSO’s Internal Control-Integrated Framework?
A. Control Environment
B. Control activities
C. Information and communication
D. None of the above
23. Which of the following is NOT accurate in regard to a corporation’s board of directors?
A. The director’s responsibility is to represent only the shareholders
B. The directors are generally elected by the company stakeholders
C. The directors provide oversight over business operations by assessing the strategy and underlying purpose of management’s decisions and actions
D. The directors provide management over business operations by assessing the strategy and underlying
purpose of management’s decisions and actions
24. Which of the following is considered the most common fraud detection method?
A. Internal audit
B. External audit
C. Management review
D. None of the above
25. Which of the following is NOT a measure that can be used to evaluate an organisation’s corporate culture effectively?
A. Statements from the board and management in regard to their zero tolerance for fraud
B. Management’s diligence in putting in place procedures to manage fraud risks
C. Management’s consistent disciplinary measures
D. None of the above
26. According to B. F. Skinner’s behaviorist theories, destructive workplace behavior, such as fraud and corruption can be modified through which of the following measures?
A. Strong internal controls
B. Punishment
C. Preventive and detective measures
D. Hard controls
27. A strategy to control corporate crime that is designed to achieve conformity with the law by providing economic incentives for voluntary compliance with the law and using administrative efforts to control violations is referred to as:
A. Deterrence
B. Prevention
C. Detection
D. None of the above
28. Which of the following is NOT accurate in regard to the OECD Principles of Corporate Governance?
A. Establishment of a law, where governments should put in place an appropriate framework to support good corporate governance practices
B. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms
C. Recognition of the importance of the role of stakeholders in corporate governance
D. All of the above
29. Which of the following is NOT one of the examples of the “non-shareable financial need” leg of the fraud triangle?
A. Alcohol and drugs problem
B. Addiction problems
C. Gambling debts
D. None of the above
30. An organisation’s ethics policy is an essential tool for fraud prevention. Which of the following is NOT accurate in regard to an ethics policy?
A. The ethics policy should be communicated to all company employees
B. In developing the policy, management should consider how various members of the organization define success.
C. In developing the policy, management should consider the existing ethical tone set by management
D. None of the above
31. Sally, a CFFE, conducted a fraud examination at ABC Corporation where Abi is suspected of embezzlement. Sally later found out that Abi is working for XYZ Corp, another client of his. Under most of the anti-fraud and other professional bodies’ Code of Professional Ethics, what code of ethics would guide Sally on what to do?
A. Confidentiality
B. Transparency
C. Honesty and integrity
D. None of the above
32. All Professional organisations have codes of ethics. Which of the following is NOT a purpose for the code of ethics for professional ethics?
A. Provide more specific solutions to professional ethical dilemmas that might not be found under general ethical principles
B. Facilitate practical enforcement and profession-wide internal discipline
C. To serve as an ethical reference and benchmark
D. None of the above
33. Which of the following parties is responsible for directing employees to carry out business activities and manage the expected performance?
A. Board of directors
B. Internal auditors
C. The audit and risk committee
D. Management
34. Which of the following BEST describes an element of the Fraud Triangle?
A. Justification to commit fraud
B. Pressure to achieve targets
C. Low personal integrity
D. None of the above
35. Effective ownership and reporting structures within an organisation are necessary to ensure which of the following principles of corporate governance?
A. Transparency
B. Accountability
C. Responsibility
D. All the above
36. A forensic fraud examiner, while conducting an investigation on alleged financial reporting is NOT permitted to express an opinion regarding which of the following?
A. The effectiveness of the internal controls
B. Failure to comply with IFRS
C. Failure to comply with IAS
D. None of the above
37. The corporate governance principle that pertains to the duty of internal parties to act in the best interest of the organisation is referred to as:
A. Accountability
B. Transparency
C. Fairness
D. None of the above
38. Which of the three major categories of occupational fraud is considered as most expensive?
A. Fraudulent disbursement
B. Financial statement fraud
C. Asset misappropriations
D. Embezzlement
39. The Public Interest Oversight Board (PIOB) includes which of the following functions?
A. Developing best practices for corporate governance for global organisations
B. Establishing international standards for financial reporting
C. Providing oversight over the process of setting international auditing standards
D. None of the above
40. Which of the following procedures should the external auditor NOT use to obtain information for identifying the risks of material misstatement due to fraud?
A. Conduct interviews of the entity’s management only, to obtain clear and accurate views on the risks of
fraud
B. Examine any unusual or unexpected relationships identified through analytical procedures
C. Consider whether the information obtained from the risk assessment procedures indicates that fraud risk factors are present
D. None of the above
41. Which of the following is NOT accurate in regard to occupational fraud?
A. Most embezzlers are repeat offenders
B. Most of the occupational offenders are first offenders
C. Most of the occupational offenders do not have prior criminal records
D. None of the above
42. The primary responsibility for evaluating the effectiveness of the compliance program rests with which of the following parties?
A. Internal Auditor
B. Management
C. Board of Directors
D. Compliance Officer
43. Which of the following is NOT a detective anti-fraud control?
A. Continuous audit techniques
B. Fraud training and awareness
C. Analytical data review
D. None of the above
44. Preventive anti-fraud controls include all the following EXCEPT?
A. Analytical data reviews
B. Fraud awareness training
C. Hiring policies
D. Segregation of duties
45. If an employee perceives high detection, he or she would be demotivated from committing fraud. Which of the following procedures would discourage individuals in an organisation from engaging in fraudulent and corrupt activities?
A. Proactive forensic audits
B. Regular forensic audits
C. An anti-fraud policy
D. All the above
46. Which of the following statements is ACCURATE in regard to an effective internal control system?
A. Well-designed and implemented internal control system is effective in fraud prevention
B. An effective internal control system must be well-designed, implemented, and enforced
C. An effective internal control system must be well-designed, implemented and well enhanced
D. All the above
47. Which of the following is ACCURATE in regard to fraud prevention?
A. Fraud prevention is made up of a set of rules and procedures which in their aggregate encourage and
discourage potential fraudster in engage in fraud
B. Fraud prevention is a process that provides reasonable assurance with regard to fraud prevention and
detection
C. A thorough fraud prevention control system can eliminate fraud
D. All the above
48. Which of the following is the primary foundation for the INTOSAI professional framework for auditing in the public sector?
A. The call for supreme audit institutions to develop their own independence standards
B. The call to keep government auditors employed by the organisations that they audit.
C. The call for supreme audit institutions to influence industry regulations
D. The call for legislated independence of government auditing institutions
49. Which of the following statement is NOT accurate in regard to employees’ loyalty?
A. According to Diane Vaughan, an employee who is truly loyal to a company can perpetrate fraud on
behalf of the organisation
B. According to Diane Vaughan, an employee who is truly loyal to a company cannot perpetrate fraud on
behalf of the organisation
C. According to Diane Vaughan, an employee who is truly loyal to a company can perpetrate fraud against the organisation.
D. All the above
50. According to ISA 240, the auditor’s assessment of the risk of material misstatement due to fraud at the financial statement level should NOT have an effect on which of the following aspect(s) of an audit?
A. Selection of auditing tests and procedures
B. Assignment and supervision of personnel
C. Consideration of accounting principles applied
D. None of the above
51. Which of the following is ACCURATE in regard to the objectives of good corporate governance?
A. Enhance the accuracy and reliability of the organisation’s financial reports
B. Detect financial misstatements, whether caused by errors or fraud
C. Provide reasonable assurance regarding the organisation’s compliance with applicable laws and
regulations
D. None of the above
52. According to the authors of Crimes of the Middle Classes, which of the following factors is NOT accurate in regard to the rising problem of economic crime?
A. The economy’s increased reliance on credit
B. The increased opportunity for wrongdoing facilitated by advanced information technology
C. The continued pressures of a culture that rewards affluence and success
D. None of the above
53. An employee anti-fraud training should include which of the following elements?
A. A detailed information on how the organisation will be responding on each
B. A detailed information of the organisation’s anti-fraud controls
C. A detailed information of the procedures management will use to detect fraud
D. None of the above
54. Which of the factors does NOT affect employees’ ethical decisions?
A. Tension between personal standards and organisational needs
B. Industry and organisational ethical codes
C. The law and other government regulations
D. None of the above
55. Which of the following fraud risk is associated with inadequate oversight over management, in financial reporting?
A. Rationalisation
B. Perceived situational pressure
C. Pressures/incentives
D. Opportunity
56. Which of the following parties is responsible for assisting management in fraud risk management within an organisation?
A. Risk Management Officer
B. Management
C. Board of Directors
D. All the above
57. According to COSO, the effectiveness of the internal control system can be evaluated by assessing whether the five components of the COSO internal control integrated framework are in place and functioning effectively, and operating together in an integrated manner. Which of the following is NOT one of the components?
A. Control environment
B. Fraud risk governance
C. Information and communication
D. Control Activities
58. Which of the following is NOT important for a company, to consider in regard to establishment of a document retention policy?
A. Specific rules for documenting and retaining records
B. Specific requirements related to electronic documents
C. Laws and regulations regarding recordkeeping requirements
D. None of the above
59. Which of the following statement is NOT correct in regard to fraud examination and integrity?
A. Fraud examination require independence of mental attitude and avoidance of conflict of interest
B. Fraud examination require subordination of desires for personal gain to the interests of clients, employers and the public
C. Fraud examination require ability to analyse situations where there are no professional rules applicable and determine right from wrong
D. None of the above
60. Which of the following is NOT in the IOSCO Principles for Auditor Oversight in regard to audit?
A. The oversight should be performed by a body that acts and is seen to act in the interest of the client
B. The oversight involves a regular review process designed to ascertain whether audit firms adhere to
quality control policies and procedures
C. The oversight should take place within the audit firm, by professional associates, and through government regulation
D. All of the above
61. According to The Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing, the internal audit team must NOT do which one of the following?
A. Evaluate the risks of fraud
B. Identify red flags of fraud
C. Evaluate the fraud risk management initiatives
D. Conduct a fraud investigation alongside an audit engagement
62. The IOSCO Principles for Auditor Oversight, effective oversight of the auditing profession does NOT include which one of the following principles?
A. The mechanism does not require auditors to be subject to the discipline of an auditor oversight body that is independent of the audit profession
B. A mechanism to require that auditors have proper qualifications and competency
C. A mechanism to require that auditors are independent of the enterprises that they audit
D. All of the above
63. Which of the following BEST describes the rationalisation leg of the fraud triangle?
A. “Management is taking big kickbacks, mine is just a token of appreciation”
B. “I need money to pay for my up keep”
C. “Possibility of detection is very low or none”
D. “I have an emergency I have no other way to solve the problem”
64. Which of the following BEST describes the opportunity leg of the fraud triangle?
A. “Management and the board are engaging in a conflict of interest, so it is okay”
B. “I need money for an emergency”
C. “I can override the controls”
D. “I have an emergency I have no other way to solve the problem”
65. Which of the following BEST describes situational pressure due to unrealistic targets?
A. “Management and the board are taking kickbacks, so it cannot be that bad”
B. “I need money to pay my debts”
C. “We have not met the revenue targets; we must make the figures meet the targets”
D. “I have an emergency and I have no other way of solving the problem”
66. Which of the following factors should an organisation NOT consider when designing the components of its compliance and ethics program?
A. Law and regulatory environment
B. Recurrence of similar conduct
C. Industry size and standards
D. None of the above
67. Which of the following is NOT one of the principles involved in the risk assessment process, as laid out by COSO?
A. Conducting ongoing monitoring of the risk management strategy
B. Assessing changes that could significantly impact the internal control system
C. Setting clear organisational objectives
D. Identifying risks of fraud
68. COSO identified five components that must be integrated into which of the following?
A. Compliance program
B. Ethics program
C. Anti-fraud policy
D. None of the above
69. Which of the following is NOT one of the COSO interrelated components of a company’s internal control system?
A. Fraud risk oversight
B. Risk assessment
C. Fraud risk governance
D. None of the above
70. Which of the following elements is NOT desirable for a corporate compliance program to be effective?
A. Due diligence in the hiring process
B. Appropriate incentives for compliance with the program
C. Continuous evaluation of the compliance program
D. None of the above
71. Which of the following controls CANNOT help to mitigate the risk of rationalisation?
A. Fraud awareness training
B. Employees support program
C. Proactive audit procedures
D. None of the above
72. Which of the following is NOT a proactive fraud detection activity?
A. Regular analytical review procedures
B. Regular fraud assessment questioning
C. Training and awareness
D. None of the above
73. Which of the following is a criteria of fraud prevention health check-up, that is related to the extent that the board of directors are providing oversight over fraud risk management?
A. Fraud risk ownership
B. Fraud risk tolerance
C. Fraud risk assessment
D. None of the above
74. Which of the following is NOT a component of a comprehensive ethics program?
A. Focus on ethical leadership
B. Vision statement
C. Values statement
D. None of the above
75. Which of the following is NOT a desirable component of a comprehensive ethics program?
A. A designated Ethics official
B. Ethics task force or committee
C. Ethics communication and training
D. None of the above
76. Which of the following is NOT a responsibility for the internal auditor while conducting an audit engagement?
A. Conduct further investigation alongside the audit
B. Evaluate whether management is actively retaining responsibility for oversight of the fraud risk
management program
C. Consider fraud risks in the assessment of internal control design and determination of audit steps to
perform
D. None of the above
77. The commission formed in 1985 with the purpose of defining the auditor’s responsibility for preventing and detecting fraud is known as:
A. COSO Commission
B. Sarbanes Oxley
C. International securities commission
D. None of the above
78. Which of the following is NOT good corporate governance practice?
A. Define the relationships and expectations of the parties involved
B. Provide clear lines of accountability and reporting
C. Ensure that a few individuals are not capable of making all the business decisions without influence, input or approval of other parties.
D. None of the above
79. Which of the following is NOT correct in regard to Good corporate governance framework?
A. It is flexible
B. Is appropriate for the organisation’s legal and regulatory environment
C. Takes into account the organisation’s cultural and ethical environment
D. None of the above
80. Which of the following statements is ACCURATE in regard to OECD principles of Corporate Governance?
A. The OECD Principles of Corporate Governance support establishing stronger protection for foreign
shareholders than domestic shareholders
B. The OECD Principles of Corporate Governance support establishing stronger protection for domestic
shareholders than foreign shareholders
C. The OECD Principles of Corporate Governance support equitable treatment for all shareholders
D. None of the above
81. According to the OECD Principles of Corporate Governance on an entity’s corporate governance framework, which of the following is NOT accurate?
A. Ensure proportionate treatment of all shareholders, including minority and foreign shareholders
B. Encourage active cooperation between corporations and stakeholders in creating wealth and jobs
C. Ensure the timely and accurate disclosure of all material matters regarding the corporation
D. None of the above
82. Which of the following party is responsible for holding the board of directors accountable for the shareholder’s resources?
A. The external auditor
B. The chairman of the board
C. Executive management
D. None of the above
83. Which of the following is NOT a recommendation of the Treadway Commission to the audit committee to prevent financial statement fraud?
A. To have written charter for the audit committee
B. To be informed and vigilant
C. To have adequate resources and authority
D. None of the above
84. Which of the following parties is responsible for directing employees to carry out business activities and managing their performance of those tasks?
A. Shareholders
B. External auditors
C. The board of directors
D. Management
85. Effective corporate governance practices are desirable for any organisation. Which of the following organisations must have effective corporate governance practices?
A. A limited partnership
B. A sole proprietor enterprise
C. A public company
D. A general partnership enterprise
86. Which of the following BEST describes oversight responsibilities of different parties for an organisation’s direction, operations and performance?
A. Risk management
B. Risk governance
C. Corporate compliance
D. None of the above
87. Which of the following BEST describes the principle related to clarity, accuracy, completeness, and timeliness of the financial statements and other information provided by management to shareholders?
A. Fairness
B. Accountability
C. Responsibility
D. None of the above
88. Which of the following is the MOST effective method of fraud prevention?
A. Putting detective controls in place
B. Putting strong controls in place
C. Putting preventive controls in place
D. All the above
89. Which of the following statement BEST describes reengineering of controls?
A. Reengineering of controls involves enhancing the controls
B. Reengineering of controls involves enforcing the controls
C. Reengineering of controls involves compromising controls
D. Reengineering of controls is an art or reorganising the existing controls
90. Which of the following is NOT a control environment principle of the COSO that supports the design and implementation of an effective control environment?
A. Personnel at all levels demonstrate commitment to integrity and ethical values
B. Board should be independent of management and oversee the design and implementation of the internal control
C. Organisation holds individuals accountable of internal controls
D. None of the above
91. Which of the following is NOT a fraud risk assessment principle of the COSO?
A. The organisation sets clear objectives to enable the identification and assessment of risks relating to the objectives
B. The organisation identifies risks to the achievement of the objectives
C. The organisation identifies changes that would significantly impact the system of internal controls
D. None of the above
92. Which of the following is among the board’s responsibilities for fraud risk management?
A. Design and implementation of controls to mitigate the risks
B. Monitoring and proactively improving the fraud risk management programme
C. Performing and regularly updating the fraud risk assessment
D. None of the above
93. Which of the following topics should be covered in employee anti-fraud training?
A. A detailed explanation of how management is going to respond to fraud allegation
B. A detailed explanation of the company’s anti-fraud controls
C. The exact procedures management uses to detect fraud
D. None of the above
94. Inadequate oversight of management, a complex organisational structure, and deficient internal control components are all examples of which type of fraud risk factor relating to fraudulent financial reporting?
A. Rationalisation
B. Pressure
C. Opportunity
D. Collusion
95. Which of the following parties is responsible for fraud prevention in an organisation?
A. Internal auditors
B. External auditors
C. All levels of personnel
D. Board of Directors
96. Which of the following statements is ACCURATE according to the differential reinforcement theory?
A. Behaviour is weakened by positive stimuli
B. Behaviour is weakened when punishment is avoided
C. Behaviour is reinforced when punishment is applied
D. None of the above
97. Which of the following is NOT an effective method of increasing the perception of detection?
A. Requiring strong management oversight
B. Forcing employees to take time off
C. Conducting surprise audits
D. Conducting forensic audits
98. Which of the following is NOT a principle pertaining to the information and communication component of the COSO’s Internal Control – Integrated Framework?
A. The organisation communicates information, including objectives and responsibilities for internal control,
necessary to support the functioning of internal control internally
B. The organisation puts in place control activities to enforce the other controls
C. The organisation obtains or generate and uses relevant, quality information to support the functioning of internal control
D. None of the above
99. Which of the following statements is NOT accurate in regard to the role of HR in fraud prevention?
A. HR has responsibility to assess and maintain high level of morale, which is a fraud prevention measure
B. HR has responsibility to monitor employee’s morale, through observation, survey and open-door policy
C. HR can support fraud risk assessments
D. None of the above
100. Which of the following is NOT a measure that employers can put in place to mitigate fraud risks associated with employees’ frustrations?
A. Career development opportunities
B. Special events for employees
C. Support programs for, alcohol, drugs abuse
D. None of the above
