Most fraud investigators utilize the fraud triangle theory. A new theory called the fraud diamond has been proposed. Which of the following is an element of the fraud diamond and is not an element of the fraud triangle?
A. MotiveB. OpportunityC. CapabilityD. Liquidity

The correct answer is letter "C": Capability.

Explanation:

American criminologist Donald Cressey (1919-1987) proposed the Fraud Triangle Theory to explain the factor leading to such actions. According to Cressey, those components are Pressure, Opportunity, and Rationalization.

David Wolfe and Dana R. Hermanson introduced in 2004 the Fraud Diamond Theory with the same purpose as Cressey but they considered there are four (4) factors influencing individuals to commit fraud: Pressure, Opportunity, Rationalization, and Capability.

Thus, the Diamond Theory includes the capability factor compared to the Triangle Theory that does not.

b.

c.

d.

g.

those r all of them i believe

answer; at prices that violate government price regulations;