n contrast to the fraud triangle which US courts have deemed to be more of a theoretical concept rather than a set of measurable standards or a specific, practical methodology for arguing that fraud occurred, the triangle of fraud action can be used in developing prosecutorial evidence. In particular, the element of $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ provides a compelling argument that the act was intentional.

The Act

Conversion

Opportunity

Concealment