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:

Interest Receivable

The amount of interest that has been earned but not yet received in cash or other forms of payment.

Interest Revenue

Income earned from lending money or investing in interest-bearing financial instruments.

Accrued Interest

Interest that has been earned but not yet received or recorded in the accounts.

Interest Payable

A liability account showing the amount of interest expense that has been incurred but not yet paid as of the balance sheet date.