Practice Quiz

Forensic Accounting

Category - ACFE Fraud Prevention and Deterrence

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Which of the following is NOT a step involved in the Fraud Theory Approach?
  1. Data analysis
  2. Witness cross-questioning
  3. Hypothesis formation
  4. Hypothesis testing
Explanation
Answer: B - The Fraud Theory Approach provides a framework for investigating any instances of fraud. Data analysis, hypothesis formation, and hypothesis testing are the core areas of this approach. Witness cross-questioning is not a step involved in this approach.
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