Which of the following is not considered a reason for the incorporation of nonfinancial numbers in fraud detection efforts?
1. Nonfinancial numbers have little use in fraud detection because it is financial numbers that have been manipulated.
2. Management wants operations to run smoothly and many operational decisions are dependent on the accuracy and integrity of nonfinancial information.
3. Nonfinancial numbers are often generated outside the accounting and reporting system and thus may not be subject to the same types of manipulations found with fraudulent accounting numbers.
4. Nonfinancial data should be correlated with or reconciled to, financial data.