Look at each of the following employees of Agetro’s Restaurant. Which of the elements of the fraud triangle apply?
Perceived pressure (P)
Perceived opportunity (O)
Rationalization (R)
_______ 1. As the bartender puts $100 in tips in his pocket, he thinks, “Nobody will get hurt.”
_______2. Tina uses the stolen money to pay for her mother’s high medical bills.
_______3. Hector knows he will be fired if he doesn't record some fictitious sales.
_______4. Roxanne, the night shift manager, knows that upper management does not monitor internal control.
_______5. Leo, a waiter, drove to work in a BMW and bragged about his recent vacation to the French Riviera.
_______6. Victoria, a cashier for the past five years, was caught stealing cash. When questioned about the theft, she said that she had not received a promotion and deserved more pay.