Melania Spencer was a long-term, trusted executive who had full responsibility over the executive payroll function at a large investment dealer. She always aspired for luxury and had an extensive wardrobe of designer clothes, purses, and shoes. She always felt it was unfair that she and the other female executives earned less than their male counterparts. Early on during her tenure at the company, she began to award herself unauthorized salary increases. At first, she made small annual adjustments to the payroll, but these gradually increased over time. Over a 10-year period, Spencer paid herself $5 million she had not earned. REQUIRED Using the fraud triangle, identify and discuss the pressure, opportunity, and rationalization of the employee used to commit payroll-related fraud. What combination of fraud-detecting and/or preventative steps would prevent and/or detect the fraud that occurred