Consider the following scenarios and identify the incentive, opportunity, and rationalization that exist which would enable a person to commit fraud:
a. A manager increases the value of inventory in the computer system so she can show higher cost of goods sold. As a result, she embezzles the additional income.
b. A college student pirates a newly released movie over the Internet.
c. An employee creates a new vendor account for his spouse and submits invoices for services that were never performed.