Forensic accounting (An essay 5 paragraphs)

Question - What three elements must be proven to win a fraud dispute?

Some materials which i started to write

(Three elements must be proven to win a fraud dispute

A material false statement: There must be a material false statement made with an intent to deceive.

Victim reliance : Even when there is a material false statement and the intention to deceive can be proved, it does not meet the legal test for fraud unless there is a victim who relied on the false statement.

Damages : The final legal element of fraud concerns damages is usually in terms of money. But normally, even when there is a material false statement, intent and victim reliance, there is no fraud if the victim is not damaged).