Match each situation with the fraud triangle factor (opportunity, financial pressure, or rationalization) that best describes it.

(a)		An employees monthly credit card payments are nearly 75% of their monthly earnings.		select a factor	(b)		An employee earns minimum wage at a firm that has reported record earnings for each of the last five years.		select a factor	(c)		An employee has an expensive gambling habit.		select a factor	(d)		An employee has check-writing and -signing responsibilities for a small company, and is also responsible for reconciling the bank account.

A. __________________

B. __________________

C. __________________

D ___________________