1 S eBook Print eferences Identify the fraud triangle risk factor (Opportunity, Pressure, or Rationalization) in each situation.

1. Salespeople are expected to make unrealistic sales numbers. pressure

2. Managers are told to make extreme cuts in expenses. pressure

3. Officers are told to report rising income or risk layoffs. pressure

4. Top management believes competitors overstate income rationalization

5. A worker sees other employees regularly take inventory for personal use. rationalization

6. A worker feels that fellow employees are not honest. Rationalization

Identify the fraud triangle risk factor (Opportunity. Pressure, or Rationalization) in each situation