Question

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 and is not an element of the fraud triangle? Motive Opportunity Capability Liquidity

Answer 1

C. Capability.

Step-by-step explanation:

The fraud triangle consist of opportunity, incentive, and rationalization. However, there's not a single mention of capability of being a part of it.