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Fraud does not include collusion, which is necessary to thwart separation of duties.
Convergent Thinking
A cognitive process in which a single, correct solution to a problem is identified through logical reasoning.
Divergent Thinking
A thought process used to generate creative ideas by exploring many possible solutions.
Means-end Analysis
A problem-solving technique that involves breaking down a problem into smaller parts and addressing these parts to reach a solution.
Working Backward
A problem-solving strategy where the solver starts from the desired goal and works in reverse order to reach the initial problem state.
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