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 selecting the appropriate Fraud Triangle from the dropdown listed below. Fraud Triangle Circumstances 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 in not required for exporno reports