5. A
Rationale: Increased competition is a risk factor (because it may put pressure on managers to manipulate results) but it is an external factor. The others are internal factors which increase risk because they disrupt supervision and control (options B and C) or introduce unknown factors (option D). Pitfalls: Look carefully at question stems for qualifier key words such as 'internal' and 'external'.
6. C
Rationale: This may seem like normal behaviour in a 'workaholic' office culture, but failure to take full holiday entitlement may signal an employee trying to prevent a temporary replacement from uncovering a fraud. The other options are factors in reducing risk: lack of segregation enables fraud to go undetected; low staff morale is often a motive for fraud (in retaliation against the firm); and an autocratic management style may prevent questioning. Pitfalls: Ensure that you know what 'segregation of duties' means: otherwise, it might look like a risk factor (because it sounds like allowing people to work independently and unsupervised, say).
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