Look at each of the following employees of Anthony's Restaurant. Which of the elements of the fraud triangle apply?

Perceived pressure (P)

Perceived opportunity (O)

Rationalization (R)

1.

As the bartender puts $20 in tips in her pocket, she thinks, "Nobody will get hurt."

2.

Jim uses money stolen from the company to pay for his mother's high medical bills.

3.

Kirk knows he will be fired if he doesn't record some fictitious sales.

4.

Trish, the night shift manager, knows that upper management does not monitor internal control.

5.

Alan, a waiter, drove to work in a BMW and bragged about his recent vacation to Hawaii.

6.

Brian, a cashier for the past five years, was caught stealing cash. When questioned about the theft, he said that he had not received a promotion and deserved more pay.