객관식
Negative events which an organization or company has no control over are:
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6. Internal Controls and Reporting Cash
Fraud and the Fraud Triangle
객관식
Which of the following is NOT one of the three elements of the fraud triangle in financial accounting?
A
Rationalization
B
Opportunity
C
Pressure
D
Wrongful interference with a business relationship
검증된 단계별 안내1
Understand the concept of the fraud triangle, which is a model used in financial accounting to explain the factors that lead to fraudulent behavior. The three elements are: Rationalization, Opportunity, and Pressure.
Rationalization refers to the mindset or justification a person uses to convince themselves that committing fraud is acceptable.
Opportunity refers to the circumstances or situations that allow a person to commit fraud, such as weak internal controls or lack of oversight.
Pressure refers to the external or internal forces that motivate a person to commit fraud, such as financial difficulties or unrealistic performance expectations.
Compare the given options to the three elements of the fraud triangle. 'Wrongful interference with a business relationship' is not one of the elements of the fraud triangle, as it does not align with the model's framework.
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