51. The fraud triangle consists of which of the following elements? A. Financial pressure, rationalization, dishonesty B. Rationalization, intelligence, financial pressure C. Dishonesty, financial pressure, opportunity D. Financial pressure, rationalization, opportunity E. Opportunity, skills, rationalization 52. The following information is from the annual financial statements of Nancy Company. Net Sales Accounts Receivable, net (year-end) S307,000 $238,000 $285,000 45,700 47,900 42,400 What is the accounts receivable turnover ratio for 2010? A. 6.41 B. 4.97 C. 6.72 D. 5.40 E. 6.56 53. "Lapping" is a fraud typically perpetrated by: A. Someone in the warehouse B. Someone in the purchasing department C. Someone in Accounts Receivable D. Someone in Accounts Payable