The Fraud Triangle Identifies Three Elements That Are Generally Present

question 39

Multiple Choice

The fraud triangle identifies three elements that are generally present in the client's organization when fraud occurs. Which of the following is not one of those elements?

• A)Professional skepticism.
• B)Incentives.
• C)Opportunity.
• D)Rationalization.

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Definitions:

Parasympathetic Division

Part of the autonomic nervous system responsible for rest and digestion functions, decreasing heart rate, and increasing intestinal activity.

Preganglionic Neurons

are neurons originating in the central nervous system that extend to autonomic ganglia, communicating signals to postganglionic neurons outside the central nervous system.

Pelvic Splanchnic Nerves

Nerves that arise from the sacral spinal cord, innervating the lower abdomen, pelvis, and contributing to the function of urinary and reproductive organs.

Parasympathetic Division

A division of the autonomic nervous system that conserves energy by slowing the heart rate and increasing digestive and glandular activities.