Identify the fraud triangle risk factor (opportunity, pressure, or rationalization) in each situation.

1. Employees are told to report increased income or be fired.

2. Several salesclerks share the same cash drawer.

3. A worker did not receive a bonus this year and now feels it’s okay to use the company credit card for personal expenses.

4. Doors safeguarding valuable merchandise are not locked with a passcode.

5. An employee feels underpaid and believes stealing inventory is justified.