Each of the following is a factor that might contribute to fraud:
a. Inadequate documentation of transactions
b. General dissatisfaction with work
c. Viewing fraud as a victimless crime
d. Feeling a sense of entitlement
e. Insufficient transaction authorization procedures
f. Fear of an impending job loss
Indicate whether each of the above factors is a situational pressure and incentive, an opportunity, or a personal characteristic and attitude.