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Which of the following is not a true statement regarding the fraud risk assessment process? More of a science than an art To be most

Which of the following is not a true statement regarding the fraud risk assessment process?
More of a science than an art
To be most effective, it should be an ongoing, continuous process
It should be influenced by the culture of an organization
It is aimed at proactively identifying an organization's vulnerabilities to fraud
None of the above
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