Identify the fraud triangle risk factor $($Opportunity$,$ Pressure, or Rationalization$)$ in each situation.

Company computers are not password protected.

Managers are told to make extreme cuts in expenses.

A worker feels that fellow employees are not honest.

A worker sees other employees regularly take inventory for personal use.

Opportunity

There is no supervision of employees handling inventory.

Pressure

Officers are told to report rising income or risk layoffs.

Rationalization