In Order for Auditors to Be Able to Recognize Potential

Multiple Choice

In order for auditors to be able to recognize potential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud?

A) Intentional deception.
B) Taking unfair or dishonest advantage of other people.
C) Perpetration for the benefit or detriment of the organization.
D) Negligence on the part of executive management.