Cressey's "Fraud Triangle"

This course will present you with many Discussion opportunities in which you will need to respond to other people's opinions and comments. Respond to your Discussion topic after you have completed the Reading.

Cressey's "fraud triangle" states that three factors: non-sharable financial need, perceived opportunity, and rationalization are present in cases of occupational fraud. Which of these three factors, if any, is the most important in causing executives, managers, and employees to commit occupational fraud? Support your answer with an example.