Match each situation with the fraud triangle factor—opportunity, financial pressure, or rationalization—that best describes it.

  1. An employee’s monthly credit card payments are nearly 75% of his or her monthly earnings.
  2. An employee earns minimum wage at a firm that has reported record earnings for each of the last five years.
  3. An employee has an expensive gambling habit.
  4. An employee has check-writing and signing responsibilities for a small company, as well as reconciling the bank account.