Fraud risk factors are events or conditions that indicate

I. An incentive or pressure to perpetrate fraud.

II$.$ An opportunity to carry out the fraud.

III. An attitude or rationalization that justifies the fraudulent action.

Which of the following statements is true?

$$I is a fraud risk factor.

$$I and II are fraud risk factors.

$$II and III are fraud risk factors.

$$None of these is a fraud risk factor.

$$I$,$ II$,$ and III are fraud risk factors.