45. What is not considered one of the three phases of fraud? a. The act itself b. The concealment. e. Conversien of the stolen asset to personal use. d. Searching for the fraudster. . None of the ahove Which level of criminal intent is mOSt Commonly required in- prosecutions of white- colar crime? a Parpesely Knowingly. c. Reeklessly d Negligenaly e. None of the above. 47 A "debit' to assets in a doable-entry aucoantisg system has what effer? a. A decrease ia aa assets account and an increase somewhere else. b. Anncrease in an assets accountand a decrease somewhere else. c. A decrease in income and an increase in equity. Aninerease in expenses and-a decrease indiabilities A decrease ina sharchoider equity acceunt. Which would not be a behavioral red flag? a. Close association with a vendor. e. 48 b. Executive has a wheeler-dealer attitude. Material weakness not corrected. d. Employee does not take vacations. e None of the above