Fraud Theory Approach
1. Analyze available data
2. Create a hypothesis
3. Test the hypothesis
4. Refine and amend the hypothesis
5. Decide to accept or reject the hypothesis based on the evidence
- 11/09/2004 -
Source: Robertson, Jack C. (1997). Fraud Examination for Managers and Auditors. Austin, TX: Viesca Books. Page 147.
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