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)

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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 vaca- tion 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 promo- tion and deserved more pay.