__________ is the totality of circumstances that lead a reasonable, professionally trained, and prudent individual to believe that a fraud has occurred, is occurring, and/or will occur. All fraud examinations must be based on it.

Evidence of ______________, in particular, provides some of the best evidence that the act, fraud or otherwise, was intentional.

One of the interesting aspects of the characteristics of fraud perpetrators is that they do not typically have

In 2010, Jonathan Marks argued for the role of ____________ in fraud.

In a 2004 CPA Journal article, Wolfe and Hermanson argued that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element:

The primary role of ____________________ is to protect investors, create long-term shareholder value, ensure investor confidence and support strong and efficient capital markets.

Even relevant evidence may be excluded from judicial proceedings if it is prejudicial, confusing, or 

___________ is the process by which each side may explore the merits of the other side’s arguments by obtaining documentary and testimonial evidence.

Demonstrative evidence may include photographs, charts, diagrams, drawings, scale models, but because it is not real evidence it must not ___________ and it must not materially alter any significant aspect of the facts at issue.

Although the circumstances in which an employee might steal cash are nearly limitless, most larceny schemes involve the theft of cash at the point of sale, from incoming receivables, and from ___________________.