Which of the following is true concerning the fraud scale developed by Albrecht?1 pointSituational pressures are not important when integrity is examined in the fraud scale.The fraud diamond and its addition of capability, was based on criticism of both the fraud triangle and fraud scale.Personal integrity was added, and rationalization was deleted from the fraud triangle.None of the other answers are the components of the fraud scale.
Question
Which of the following is true concerning the fraud scale developed by Albrecht?1 pointSituational pressures are not important when integrity is examined in the fraud scale.The fraud diamond and its addition of capability, was based on criticism of both the fraud triangle and fraud scale.Personal integrity was added, and rationalization was deleted from the fraud triangle.None of the other answers are the components of the fraud scale.
Solution
The statement "The fraud diamond and its addition of capability, was based on criticism of both the fraud triangle and fraud scale" is true concerning the fraud scale developed by Albrecht. The fraud diamond model was indeed developed as a response to perceived limitations and criticisms of both the fraud triangle and fraud scale. It added the element of 'capability' to the existing elements of 'pressure', 'opportunity', and 'rationalization'.
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