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Which of the following is true regarding the fraud triangle?​ a. ​The three elements of the fraud triangle are inter-active. b. ​A financial pressure to commit fraud is the strongest pressure of the three fraud triangle elements. c. ​Rationalization for the fraud act is thought of after the fraud has been committed. d. ​The perceived ability to conceal the fraud act concerns the rationalization side of the fraud triangle.

Respuesta :

Answer:

A.

Explanation:

The three elements of the fraud triangle are inter-active. For fraud to be successful, there would be opportunity, incentive and rationale.

jepessoa

Answer:

A) ​The three elements of the fraud triangle are inter-active.

Explanation:

In order for fraud to occur, the three elements of the triangle (opportunity, pressure and rationalization) must come together plus a later element added which refers to the capacity of committing fraud. A more recent version of the fraud triangle includes a fourth element which basically refers to the capacity of committing the fraud.

Whether you include or not the fourth element, all the other 3 must be present in order for fraud to occur:

  1. Opportunity: the fraudster must have the opportunity to commit fraud
  2. Pressure: the fraudster must have the necessity o commit fraud
  3. Rationalization: the fraudster must convince themselves that what they are doing is not wrong
  4. *capacity: the fraudster must have the ability to commit the fraud because control systems become more efficient.

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