Most fraud investigators utilize the fraud triangle theory.A new theory called the fraud diamond has been proposed.Which of the following is an element of the fraud diamond that is not an element of the fraud triangle?
A) Motive.
B) Opportunity.
C) Capability.
D) Liquidity.

Question

Quizplus · Accepted Answer

The fraud diamond adds "Capability" as a fourth element to the existing three elements of the fraud triangle: Motive, Opportunity, and Rationalization. Capability refers to the individual's ability to commit fraud, which is not considered in the fraud triangle.

Most Fraud Investigators Utilize the Fraud Triangle Theory