The fraud triangle identifies incentives, opportunities, and rationalizations as the three elements associated with most frauds.
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Incentives relate to the rationale for the fraud eg need for money desire to enhance stock p...View the full answer
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Related Book For 
Auditing a risk based approach to conducting a quality audit
ISBN: 978-1133939153
9th edition
Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg
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