Which of the following is not an element that is typically present when fraud occurs?
A) Separating duties
B) Opportunity
C) Pressure
D) Rationalize

Question

Quizplus · Accepted Answer

Separating duties is actually a preventative measure to reduce the risk of fraud, rather than a factor present when fraud occurs. The three elements typically present when fraud occurs are opportunity, pressure, and rationalization.

Which of the Following Is Not an Element That Is