Which of the following is NOT the primary focus of a fraud examination by a forensic accountant?
A. Who committed the fraud?
B. How was the fraud committed?
C. When was the fraud committed?
D. Why was the fraud committed?
Answer:D
Which of the following is NOT the primary focus of a fraud examination by a forensic accountant?
A. Who committed the fraud? B. How was the fraud committed? C. When was the fraud committed? D. Why was the fraud committed?
Explanation: D) The primary focus of a fraud examination is to determine the following elements of the fraud: who committed the fraud, how they committed it (the fraud scheme), when it was committed (time frame and duration), how much was taken, and who else was involved. The why (need or motive), although important to our overall understanding of fraud, is not the immediate challenge.