Accounting 101

Match each situation with the fraud triangle factor (opportunity, financial pressure, or rationalization) that best describes it. (a) An employee's monthly credit card payments are nearly 75% of their monthly earnings. (b) An employee earns minimum wage at a firm that has reported record earnings for each of the last five years. (c) An employee has an expensive gambling habit. (d) An employee has check-writing and -signing responsibilities for a small company, and is also responsible for reconciling the bank account