While attorneys look for motive and opportunity, what do forensic accountants look for?
A) incentive, opportunity, suspiciousness, and attitude
B) incentive, opportunity, rationalization, and capability
C) incentive, opportunity, knowledge, and proximity
D) incentive, opportunity, capability, and patterns

Question

Quizplus · Accepted Answer

Forensic accountants look for the presence of incentive, opportunity, rationalization, and capability in order to uncover financial fraud and identify potential perpetrators. These are known as the four components of the Fraud Triangle, which was developed by criminologist Donald Cressey. Incentive refers to the motivation or reason for committing fraud, opportunity refers to the access or ability to carry out the fraud, rationalization refers to the mental process of justifying or excusing the fraud, and capability refers to the skills or knowledge needed to carry out the fraud.

While Attorneys Look for Motive and Opportunity, What Do Forensic