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. Select either Incentive, Opportunity or Rationalized for each of the situations.

	SOX Requirements	Fraud Triangle
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.