Which of the following is NOT a true statement? a. Almost every fraud involves rationalization. b. All frauds involve financial or vice-related pressures. c. Perceived opportunity diminishes when fraud perpetrators are prosecuted. d. All of these statements are true.

Option (b)

Explanation:

Options (a) and (c) are true statements. In most frauds there's rationalization and perceived opportunity diminishes when fraud perpetrators are prosecuted. But not all frauds involve financial or vice-related pressures. There are situationes where pressure comes from other places, for example, work related. So the correct option is (b).