Fraud Triangle

The three elements of the fraud triangle are motive, opportunity, and rationalization. Individuals are motivated to commit fraud when these three elements come together: $(1)$ some kind of perceived pressure, $(2)$ some perceived opportunity, and $(3)$ some way to rationalize the fraud as not being inconsistent with one's values.

Please respond to the following in a discussion post:

When looking at the evidence of fraud, describe the Who, What, Where, When, How, that contribute to the elements of the triangle of fraud action: the act, concealment, and conversion and its role in antifraud and forensic accounting investigations.

Be sure to respond to at least one of your classmates' posts.