Should non$-$financial indicators be used for assessing fraud risk? Why or why not?

Yes. Management can more easily manipulate financial numbers but finds it harder to keep all the non$-$financial information consistent with the financial information.

No$.$ Non$-$financial measures are indicative of physical assets alone.

Yes. Management attempts to commit fraud first show up in these indicators. Financial statement fraud is an attempt to cover up those attempts.

No$.$ A company$$s financial statement data need not always be consistent with its nonfinancial measures.