Which Element Is Not Part of the Fraud Triangle

question 10

Multiple Choice

Which element is not part of the fraud triangle?

• A) Sustainability
• B) Incentive
• C) Rationalization
• D) Opportunity

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Definitions:

Capital Account Balances

The amounts recorded in the capital accounts of a company or partnership, reflecting owners' contributions and the accumulated profits or losses.

Liquidation Transactions

Financial activities involved in dissolving a business, including selling off assets to pay creditors and distributing remaining funds to shareholders.