Which of the following is NOT a type of fraud risk?

Rigorous compliance training is not classified as a type of fraud risk because it serves as a preventive measure rather than a risk factor. Compliance training is designed to educate employees about ethical standards, legal requirements, and best practices, fostering an organizational culture that discourages fraudulent behavior. By imparting knowledge and promoting adherence to laws and regulations, such training actively works to reduce the likelihood of fraudulent activities taking place within an organization.

In contrast, payment of bribes, aiding parties in committing fraud, and receipt of illegal gratuities are all forms of fraudulent activities that create risks for an organization. These actions involve deliberate misconduct that can lead to significant legal, reputational, and financial consequences. Understanding these fraud risks is crucial for developing effective strategies to prevent and detect fraudulent behavior within an organization.