(True and False)
1. First-time offenders usually exhibit no psychological changes.

2. Psychopaths feel no guilt because they have no conscience.

3. It is safe to assume that fraud has not occurred if one or more elements of the fraud triangle cannot be observed.

4. The fraud elements consist of concealment, conversion, and completion.

5. Auditors can best help detect fraud in conversion.

6. Some complaints and tips turn out to be unjustified.

7. Fraud is a crime that is seldom observed.

8. Because of the nature of fraud, auditors are often in the best position to detect its occurrence.