A company controller starts stealing from the company, in order to pay her gambling debts, even though she knows that the company's auditors may catch her. Which element of the fraud triangle is most clearly involved?
A) Pressures or incentives
B) Opportunities to commit fraud
C) Rationalizations
D) Sociopathic behavior

Question

Quizplus · Accepted Answer

The controller's gambling debts create a pressure or incentive for her to steal from the company, even though she knows there is a risk of being caught by auditors. The other elements of the fraud triangle (opportunities to commit fraud, rationalizations, and sociopathic behavior) may also be present, but the pressure or incentive is the most clear-cut in this scenario.

A Company Controller Starts Stealing from the Company, in Order