How does mentioned below things creates an Oppertunity ? (For each Detaile explain please)

To commit Fraudulent Financial Reporting:

1.Management to override the controls

2.Absence of controls (e.g lack of an appropriate system of authorization and approval of transaction)

3.Ineffective control (e.g management does not monitor controls adequately)

How does mentioned below things creates an Attitude/Rationalization ?

To commit Fraudulent Financial Reporting:

4. Non-financial management's excessive participation in accounting policies and estimates.

5. Management failing to correct material weakness in internal controls. Management fails to correct known operational deficiencies, prohibited transactions on a timely basis.

6.Excessive interest by management to maintain/increase the entity's stock price through the use of unusually aggressive accounting practices.