Final answer:
The correct answer is 'Missing general ledger.' It is not one of the three 'M's of financial statement fraud, which are Manipulation, Misrepresentation, and Intentional Misapplication.
Step-by-step explanation:
The question asks which option is not one of the three "M's" of financial statement fraud. The three "M's" typically refer to Manipulation, Misrepresentation, and Intentional Misapplication of accounting principles. Therefore, the option "Missing general ledger" is not one of the three "M's" of financial statement fraud, making it the correct answer. Financial statement fraud involves deliberate falsification or alteration of financial records to mislead stakeholders and can have serious legal and financial consequences.