1. Evaluate this case using the three elements of the

fraud triangle to identify the following:

a. Potential pressures for Chris to commit fraud.

b. Potential opportunities for Chris to commit

fraud.

c. Potential rationalizations that Chris could use

to commit fraud.

2. What are some of the symptoms that fraud potentially

exists in this situation?

3. What could Jonathon have done to eliminate some

of the opportunities for fraud?