The fraud triangle comprises the following risk factors: a. Incentive or pressure to commit fraud, perceived opportunity to commit fraud, ability to rationalise the fraudulent action. b. Incentive or pressure to commit fraud, perceived opportunity to commit fraud, ability to avoid being discovered. c. perceived opportunity to commit fraud, ability to rationalise the fraudulent action, ability to avoid being discovered. d. ability to rationalise the fraudulent action, ability to avoid being discovered, Incentive or pressure to commit fraud The fraud triangle comprises the following risk factors: a. Incentive or pressure to commit fraud, perceived opportunity to commit fraud, ability to rationalise the fraudulent action. b. Incentive or pressure to commit fraud, perceived opportunity to commit fraud, ability to avoid being discovered. c. perceived opportunity to commit fraud, ability to rationalise the fraudulent action, ability to avoid being discovered. d. ability to rationalise the fraudulent action, ability to avoid being discovered, Incentive or pressure to commit fraud