Which of the following is NOT a behavioral indicator of fraud?

• A. Refusal to take vacations
• B. Satisfaction with pay
• C. Financial difficulties
• D. An unwillingness to share duties

Answer: (B)

The idea being tested is recognizing behavioral signals that can suggest fraud risk. Certain behaviors tend to raise red flags because they affect opportunity or motive: avoiding vacations is a classic warning because it reduces oversight and allows someone to conceal improper activity; financial difficulties can create a motive to misreport or steal to cover shortfalls; and an unwillingness to share duties points to weak internal controls, making it easier to commit and hide fraud. Being satisfied with pay, on the other hand, does not imply a motive or a control weakness, so it isn’t considered a fraud indicator. While pay satisfaction could be sensitive to context, it generally does not signal fraudulent behavior the way the other behaviors do.