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9. When analyzing financial statements, besides reviewing datayear over year for comparisons, the analyst should also compare thedata to_________________________________________10. Give an example of “separation of duties “ in the accountingdepartment of a small business_________________________________________________________________________________________________________________11. Explain the meaning of “rationalization” with respect tointernal control and the Fraud Triangle________________________________________________________________________________________________________________12. How can a business owner with very few employees implementinternal controls? a. Due to small number of employees it is notfeasible. b. Rotate job duties among employees. c. Hire a CPA tomonitor transactions weekly.13. The Debt to Equity ratio calculation measures a. The abilityof the company to pay its’ current obligations b. The amount ofAssets that are financed by debt c. The amount of capital investedby the owners relative to the debt of the company14. The Earnings Quality ratio calculation measures how much ofthe net income is converted to cash. TRUE FALSE