All of the following are part of the fraud element triangle EXCEPT:

a. Theft act
b. Concealment
c. Conversion
d. Rationalization

d
FEEDBACK: a. Incorrect. This is a part of the fraud element triangle.
b. Incorrect. This is a part of the fraud element triangle.
c. Incorrect. This is a part of the fraud element triangle.
d. Correct.

Business

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