Fraud Triangle: It is a model that contain three factors that increases the chances of fraud. Criminologist created the fraud triangle model. Opportunity: Opportunity is a kind of chance that everyone have. But it is individual decision to taking opportunity in negative sense or in positive sense. Negative opportunity initiates fraudulent practices. Pressure: Pressure is also based on the thinking of individual. There is positive pressure to complete the work timely and correctly this is positive pressure. And to earn money through short cut involve negative pressure and increase the chances of fraud. Rationalization: It is the process to make excuses in every situation. This kind of behavior increase the chances of fraud. To identify: The fraud risk factor exist in the situations.

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Chapter 1, Problem 3QS

To determine

Fraud Triangle: It is a model that contain three factors that increases the chances of fraud. Criminologist created the fraud triangle model.

Opportunity: Opportunity is a kind of chance that everyone have. But it is individual decision to taking opportunity in negative sense or in positive sense. Negative opportunity initiates fraudulent practices.

Pressure: Pressure is also based on the thinking of individual. There is positive pressure to complete the work timely and correctly this is positive pressure. And to earn money through short cut involve negative pressure and increase the chances of fraud.

Rationalization: It is the process to make excuses in every situation. This kind of behavior increase the chances of fraud.

To identify: The fraud risk factor exist in the situations.

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