In a 2004 CPA Journal article, Wolfe and Hermanson argue that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element, ________________.   Internal control environment Myers-Briggs Personality Types The role of arrogance Individual capability

Cressey observed that rationalization as it applies to occupational fraud occurs _________________ the crime.  

__________________ is an attempt to identify the fraud as early as possible, in contrast to the optimal situation in which the fraud is prevented or deterred.  

“Management is responsible for adopting sound accounting policies and for establishing and maintaining internal control that will, among other things, initiate, authorize, record, process, and report transactions (as well as events and conditions) consistent with management’s assertions embodied in in the financial statements.” What is the source of this standard?  

A major difference between auditors and fraud examiners is that most auditors __________________. Fraud examiners and forensic accountants who detect fraud go beyond this. They determine whether __________________, whether expenditures make sense, and whether all aspects of the documentation are in order.  

The starting point for the antifraud professional or forensic accountant is an attitude of ______________________.  

The targeted fraud risk assessment approach assumes that there should be a direct relationship between the ________________ and the _________________________.  

Because prevention through segregation of duties, approvals, and authorizations is not possible in a collusive environment, the principal internal control procedures will be centered on _____________.  

The ability to                     is both an art and a science.

Given the                           of fraud examination, litigation support, and forensic accounting engagements, practicing professionals should expect their work product to be scrutinized closely, and they should be prepared to describe and defend all choices made.