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One goal of the ACFE survey was to try to determine why organizations frequently decline to take legal action against fraudsters. In cases where no legal action was taken, the survey provided respondents with a list of commonly cited explanations and asked them to mark any that applied to their case. Which of the following was NOT one of the explanations cited by the survey’s participants?

Using non-financial data to corroborate financial information is

In 2010, Jonathan Marks argued for the role of ____________ in fraud.

In place of pressure and rationalization as they pertain to the accidental fraudster, the Fraud Diamond introduces ____________ and ______________ as they pertain to predators who commit fraud.

In addition to the fraud triangle, typical motivations of fraud perpetrators may be identified with the acronym MICE. This stands for money, ideology, ________, and ego/entitlement.

Donald Cressey (1919 – 1987) used his doctoral dissertation to study embezzlers, whom he called trust violators. Upon completion of his research, he developed what still remains as the classical model for the occupational offender. In 1991, Dr. Steve Albrecht organized Cressey’s three conditions into a tool that has become known as the fraud triangle. Which answer below constitutes the three legs of the fraud triangle?

In a 2004 CPA Journal article, Wolfe and Hermanson argued that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element:

Dr. Steve Albrecht substituted _____________ for rationalization in the development of the Fraud Scale.

Basic (accounting) bookkeeping involves the recording, classifying, and summarizing the economic events in a logical manner for the purpose of providing accounting, financial, and __________________ information for decision making.

Even relevant evidence may be excluded from judicial proceedings if it is prejudicial, confusing, or