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    Auditing A Risk Based Approach
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    Exam 2: The Auditors Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance
  5. Question
    The Fraud Triangle Identifies Three Elements That Are Generally Present
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The Fraud Triangle Identifies Three Elements That Are Generally Present

Question 39

Question 39

Multiple Choice

The fraud triangle identifies three elements that are generally present in the client's organization when fraud occurs. Which of the following is not one of those elements?


A) Professional skepticism.
B) Incentives.
C) Opportunity.
D) Rationalization.

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