The "Fraud Triangle" models the interplay between the three conditions that lead to fraud: (a) incentives/ pressures; (b) opportunities and (c) attitudes/ rationalisations. Use Appendix 1 of ASA 240 to classify the following examples of risk factors relating to misstatements arising from fraudulent financial reporting as an example of either: incentives/ pressures; opportunities or attitudes/ rationalisations. A. Management failing to remedy known significant deficiencies in internal control on a timely basis. B. Significant portions of management compensation (for example, bonuses, share options, and earn-out arrangements) being contingent upon achieving aggressive targets for share price, operating results, financial position, or cash flow C. Significant, unusual, or highly complex transactions, especially those close to period end that pose difficult "substance over form" questions. D. Overly complex organisational structure involving unusual legal entities or managerial lines of authority. E. Low morale among senior management