Which one of the following is not included in fraud risk factors? (a) An incentive or pressure

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Which one of the following is not included in fraud risk factors?

(a) An incentive or pressure to perpetrate fraud

(b) An opportunity to carry out the fraud

(c) An attitude or rationalization that justifies the fraudulent action.

(d) A commingling of the function of the CEO and Chairman of the board of directors

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