According to this description of the vinaya, on page 74+ the conditions for the offence "intentionally deprive a human being of life" includes the result as a necessary condition:
This rule against intentionally causing the death of a human being is best
understood in terms of five factors, all of which must be present for there to be
the full offense.
- Object: a human being, which according to the Vibhaºga includes human
fetuses as well, counting from the time consciousness first arises in the
womb immediately after conception up to the time of death.
- Intention: knowingly, consciously, deliberately, and purposefully wanting
to cause that person’s death. “Knowingly” also includes the factor of—
- Perception: perceiving the person as a living being.
- Effort: whatever one does with the purpose of causing that person to die.
- Result: The life-faculty of the person is cut as the result of one’s act.
On page 245 the conditions for telling a lie involves only two factors:
A deliberate lie is a statement or gesture made with the aim of
misrepresenting the truth to someone else. The K/Commentary, summarizing
the long “wheels” in the Vibhaºga, states that a violation of this rule requires
- Intention: the aim to misrepresent the truth; and
- Effort: the effort to make another individual know whatever one wants to
communicate based on that aim.
Page 246 says,
Result is not a factor under this rule. Thus whether anyone understands the
lie or is deceived by it is irrelevant to the offense.