There are three risk factors known as the 'fraud triangle' that are generally present when a fraud is committed.Which of the following is not one of them?
A)An incentive or pressure to commit fraud.
B)A perceived opportunity to commit fraud.
C)An ability to rationalise the fraudulent action.
D)An ability to avoid being discovered.

Question

Quizplus · Accepted Answer

Ability to avoid being discovered is not one of the three risk factors of the 'fraud triangle'. The three risk factors are incentive or pressure to commit fraud, perceived opportunity to commit fraud, and ability to rationalize the fraudulent action.

There Are Three Risk Factors Known as the 'Fraud Triangle