Liam notices that there are no safeguards over company inventory and tells himself that the...

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Accounting

Liam notices that there are no safeguards over company inventory and tells himself that the company is probably going to write the inventory off as obsolete anyway. However, he doesn't really need the inventory. Because there is no ________, Liam is less likely to commit fraud.

A. rationalization
B. perceived pressure
C. internal controls
D. perceived opportunity

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