Which of the following fraud can occur if an employee is responsible for both approving and paying invoices? O a Paying non-existent suppliers. O b. Inventory theft Oc Credit fraud. O d. All of the options are correct. Question 12 Not yet saved Marked out of 1.00 Flag question There are three risk factors known as the 'fraud triangle that are generally present when a fraud is committed. Which of the following is not one of them? O a. Incentive or pressure to commit fraud. O b. Perceived opportunity to commit fraud. Oc. Ability to rationalise the fraudulent action. O d. Ability to avoid being discovered