What internal control activities and related test procedures can detect or deter overstated inventory?

Answers the questions in 3 or 4 sentences each questions own word.

Q1.
In an organization, who is generally responsible for the financial statements, and how can those responsible help to deter financial statement fraud?

Q2.
Liability/expense omission is the preferred and easiest method of concealing liabilities/expenses. Why? Discuss how to detect this type of fraud.

Q3.
What internal control activities and related test procedures can detect or deter overstated inventory?

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