M5-1 Matching Circumstances to the Fraud Triangle LO 5-1 Match each of the following circumstances to the corresponding element of the fraud triangle by entering the appropriate letter in the space provided. A. Incentive B. Opportunity C. Rationalization 1. Employee has significant personal debt. 2. One employee receives and deposits customer checks. 3. CFO feels she is underpaid relative to other financial officers. 4. Manager approval is not required for expense reports