Fraud triangle (Learning Objective 3) 5–10 min.

Identify each of the following as an example of a perceived pressure (P), perceived opportunity

(O), or rationalization (R) in the fraud triangle:

_____ 1. Job dissatisfaction _____ 2. Greed _____ 3. “It’s for a good purpose.”

_____ 4. Weak internal control _____ 5. Gambling addiction AppendixLO1