The three features of the fraud triangle are Multiple Choice opportunity, internal controls and rationalization, rationalization, incentive and manipulation. opportunity, incentive and rationalization. O internal controls, manipulation and opportunity. Which of the following is a requirement of the Sarbanes-Oxley Act? Multiple Choice The establishment of a strong set of internal controls. o The establishment of a code of ethics. O The establishment of a hotline for whistle blowers. All of the choices are requirements included in the Sarbanes-Oxley Act