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Question(s) / Instruction(s):

(ACCT2020) Match each situation with the fraud triangle factor (opportunity, financial pressure, or rationalization) that best describes it.

An employee\'s monthly credit card payments are nearly 75% of their monthly earnings.               

An employee earns minimum wage at a firm that has reported record earnings for each of the last five years.   

An employee has an expensive gambling habit.

An employee has check writing and signing responsibilities for a small company, and is also responsible for reconciling the bank account.   

1.            Opportunity

2.            Financial pressure

3.            Rationalization

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