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

Managers are told to make extreme cuts in expenses.

Top management believes competitors overstate income.

Managers are expected to grow business or be fired.

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

The business has no cameras or security devices at its warehouse.

Salespeople are expected to make unrealistic sales numbers.