The ( qquad ) theory says that covert aspects of fraud may be as important as overt

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The \( \qquad \) theory says that covert aspects of fraud may be as important as overt aspects.

a. Backdating

b. Invigilation

c. Graphology

d. Iceberg

e. Game

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Forensic And Investigative Accounting

ISBN: 9780808021438

4th Edition

Authors: Larry Crumbley, Lester E. Heitger, G. Stevenson Smith

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