Chapter 8, Problem 8.1BE

To determine

Internal Control: Internal control can be defined as a process to ensure achievement of the objectives of an organization in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. The internal controls are framed in an organization to eliminate the internal control deficiencies of the organization.

To determine: Match the situations in 1, 2, 3, and 4 with the fraud triangle factor, opportunity, financial pressure, or rationalization.