Look at each of the following employees of Amanda’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. Trisha uses the stolen money to pay for her mother’s high medical bills.
_____ 3. Harold 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. Robert, a waiter, drove to work in a BMW and bragged about his recent vacation to the French Riviera.
_____ 6. Vanessa, 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.