Tizzy Enterprise (Tizzy) is a new audit client. In obtaining an understanding of the operations of Tizzy, the external auditor noted that a prior year investigation report revealed the presence of an incentive to commit fraud, the opportunity to commit fraud and the rationalization to commit fraud. The investigation report was inconclusive. The external auditor concluded that the presence of the fraud factors does not necessarily mean that fraud occurred. This is an accurate statement. true/false?