The incentive element of the fraud triangle includes reasons why top management may commit fraud such as enhancing job security and obtaining bigger paychecks.

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The incentive element of the fraud triangle refers to the reasons or motives behind the fraud, which can include financial gain, job security, prestige, and personal gain. In the case of top management, enhancing job security and obtaining bigger paychecks could be incentives for committing fraud.

The Incentive Element of the Fraud Triangle Includes Reasons Why