All of the following are factors in the fraud triangle except
A) Ethical behavior of an individual
B) Pressure exerted on an individual at home and job related
C) Materiality of the assets
D) Opportunity to gain access to assets

Question

Quizplus · Accepted Answer

Materiality of the assets is not a factor in the fraud triangle, which consists of three elements: opportunity, rationalization, and pressure. Opportunity refers to the ability of an individual to commit fraud, rationalization involves the ability to justify or excuse the fraudulent behavior, and pressure refers to the incentive or motivation to commit fraud. However, ethical behavior of an individual is a factor in the fraud triangle, as it can impact their decision-making and likelihood of engaging in fraudulent behavior.

All of the Following Are Factors in the Fraud Triangle