Question 19 Which of the following is part of the three elements of professional skepticism for a fraud investigation? An attitude that includes a questioning mind and a critical assessment of the evidence. B A commitment to persuasive evidence. That the plaintiff and/or the defendant may be masking the true underlying story. All of the above Question 20 In fraud cases where no legal action was taken, the most significant reason for the lack of prosecution was cited as: the internal discipline was sufficient enough B the fear of bad publicity/reputation private settlement was attempted D the dollar value of the loss was insufficient