the author tells us that not all internal control systems are perfect. They explain that the human element can render your internal control system ineffective because of empioyee fatigue, carelessness, or indifference. And occasionally, two or more individuals work together to get around prescribed controls. Read the following passage from the plot of Office Space, a 1999 comedy, written and directed by Mike Judge. Then, create a discussion thread and answer the questions that follow. Peter Gibbons is a programmer at a company called Initech who is frustrated and unmotivated at his job. His co-workers include Samir Nagheenanajar and Michael Bolton, also programmers. The staff constantly suffer under callous management, especially Initech's smarmy vice president Bill Lumbergh, whom Peter loathes. They are further agitated by the arrival of consultants Bob Slydell and Bob Porter, who are brought in to help the company downsize. Peter's girlfriend persuades him to attend an occupational hypnotherapy session, but the therapist dies of a heart attack while hypnotizing Peter. Peter wakes up the next morning newly relaxed, and he ignores repeated phone calls from Lumbergh, who had been expecting him to work over the weekend. When Peter finally shows up at work, he casually disregards office protocol, including violating Initech's dress code, taking Lumbergh's reserved parking spot, refusing to follow Lumbergh's directions, and removing a cubicle wall that blocks his view out the window. The consultants, however, are impressed by his frank insights into the office problems, and they decide to promote him. They also confide that Michael and Samir's jobs will be eliminated; Peter relays this news to them, and the trio decide to get even by infecting Initech's accounting system with a computer virus designed to divert fractions of pennies into a bank account. They believe that such transactions When Peter finally shows up at work, he casually disregards office protocol, including violating Initech's dress code, taking Lumbergh's reserved parking spot, refusing to follow Lumbergh's directions, and removing a cubicle wall that blocks his view out the window. The consultants, however, are impressed by his frank insights into the office problems, and they decide to promote him. They also confide that Michael and Samir's jobs will be eliminated; Peter relays this news to them, and the trio decide to get even by infecting Initech's accounting system with a computer virus designed to divert fractions of pennies into a bank account. They believe that such transactions are small enough to avoid detection but will result in a substantial amount of money over time. On Michael and Samir's last day at Initech, the pair along with Peter steal a frequently malfunctioning printer, which the three take to a field and smash to pieces to vent their frustration. 1. Describe the different acts of Fraud you found in the passage above. 2. Describe how those fraudulent acts go through each of the three main factors of the Fraud Triangle. 3. Did the human element play a part in those fraudulent acts? Why or why not?