Most fraud investigators utilize the fraud triangle theory. A new theory called the fraud diamond has been proposed. Which of the following is an element of the fraud diamond and is not an element of the fraud triangle?
A)Motive.
B)Opportunity.
C)Capability.
D)Liquidity.

Question

Quizplus · Accepted Answer

The fraud diamond adds "Capability" as a fourth element to the traditional fraud triangle of "Motive," "Opportunity," and "Rationalization," highlighting the skills and abilities that enable a person to commit fraud.

Most Fraud Investigators Utilize the Fraud Triangle Theory