Which of the following is not a part of the fraud theory approach?
A) Analyze available data.
B) Develop "what-if" scenarios.
C) Identify who committed the fraud.
D) Refine the hypothesis.

Question

Quizplus · Accepted Answer

Identifying who committed the fraud is not a part of the fraud theory approach. The approach focuses on analyzing available data, developing "what-if" scenarios, and refining the hypothesis. Once a hypothesis is refined, then investigators may focus on identifying the individuals involved in committing the fraud.

Which of the Following Is Not a Part of the Fraud