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Match each situation with the fraud triangle factor (opportunity, financial pres

ID: 2560067 • Letter: M

Question

Match each situation with the fraud triangle factor (opportunity, financial pressure, or rationalization) that best describes it. (a) An employee’s monthly credit card payments are nearly 75% of their monthly earnings. Select the fraud triangle factor (b) An employee earns minimum wage at a firm that has reported record earnings for each of the last five years. Select the fraud triangle factor (c) An employee has an expensive gambling habit. Select the fraud triangle factor (d) An employee has check-writing and -signing responsibilities for a small company, and is also responsible for reconciling the bank account. Select the fraud triangle factor

Explanation / Answer

Particulars Fraud triangle Factor (a)An employee’s monthly credit card payments are nearly 75% of their monthly earnings. Financial Pressure (b) An employee earns minimum wage at a firm that has reported record earnings for each of the last five years. Rationalization c) An employee has an expensive gambling habit. Financial Pressure (d) An employee has check-writing and -signing responsibilities for a small company, and is also responsible for reconciling the bank account. Opportunity