The fraud triangle asserts that the following three factors must exist for a person to commit fraud:
A. Opportunity
B. Pressure
C. Rationalization
Identify the fraud risk factor (A, B, or C) in each of the following situations:
_____ 1. The business has no cameras or security devices at its warehouse.
_____ 2. Managers are expected to grow business or be fired.
_____ 3. A worker sees other employees regularly take inventory for personal use.
_____ 4. No one matches the cash in the register to receipts when shifts end.
_____ 5. Officers are expected to show rising income or risk dismissal.
_____ 6. A worker feels that fellow employees are not honest.