What is the role of non-employees in external fraud?

In the context of external fraud, non-employees often play a critical role as perpetrators of fraudulent activities aimed at exploiting an organization for personal gain. This can involve a range of malicious actions, such as falsifying documents, orchestrating scams, or conducting phishing attacks. These activities directly undermine the organization's financial integrity and can lead to significant losses.

The option that identifies non-employees' role as committing acts that deprive the organization of value accurately reflects the nature of external fraud. Non-employees often take advantage of weaknesses in an organization’s defenses, positioning themselves to manipulate systems or processes to their advantage. This can result in theft, financial loss, or reputational damage to the targeted organization.

In contrast, other roles such as providing financial information, assisting in internal audits, or ensuring compliance are typically associated with employees, professionals, or stakeholders whose contributions aim to support the organization positively and protect against fraud. These functions focus on enhancing operational efficiency, ensuring accuracy, and maintaining regulatory standards rather than engaging in deceptive practices that lead to fraud.