Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 40

Which of the following factors does not make fraud more difficult to detect
A) Collusion with outsiders.
B) Forgery, which GAAS auditors are not routinely trained to detect.
C) Off-book frauds in which no records on the company's books are fraudulent.
D) All of the above make fraud more difficult to detect.