H1. Auditcommittee effectiveness is positively associated with the absence of fraud.
H2. Internal audit effectiveness is positively associated with the absence of fraud.
H3. An ethical and moral tone at the top management level is positively
associated with the absence of fraud.
H4. The receipt of unqualified audit reports in prior years is positively associated
with the absence of fraud.
H5. The existence of ethical guidelines and an ethics policy that are adhered to by
employees is positively associated the absence of fraud.