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Which of the following conditions is the strongest indicator of possible fraud?

Which of the following conditions is the strongest indicator of possible fraud?
A . An assistant treasurer who refuses to take vacations.
B . Independent reconciliations of subsidiary to general ledgers that are not always completed on a timely basis.
C . A condition of excess manufacturing waste material.
D . A manager who is often over budget at the end of a reporting period.

Answer: A

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