Determine whether each of the scenarios indicate: (1) an incentive to commit fraud, (2) an opportunity to commit fraud, and (3) a rationale to commit fraud. Explain your rationale.

a. The CFO was putting pressure on the finance staff to prevent the stock prices from declining. The CFO’s job is dependent on the company’s stocks improving.

b. Management of a company prevents employees (who have the proper authorization) to access key internal financial information.

c.  A company’s inventory management documents are in such a disarray that significant effort is need to compile the financial records.

d. The CFO of a company denies the accountant access to record accounting entries and in turn asks the Administrative Assistant to record the entries.

e. The Warehouse Manager believes that he is not being properly compensated in comparison with his colleagues.