QS 1-3 (Algo) Applying the fraud triangle LO C2 Identify the fraud triangle risk factor (Opportunity, Pressure, or Rationalization) in each situation. 1. Managers are expected to grow business or be fired. 2. Top management believes competitors overstate income. Pressure 3. A worker sees other employees regularly take inventory for personal use. 4. Managers are told to make extreme cuts in expenses. 5. Salespeople are expected to make unrealistic sales numbers. 6. Payroll manager feels she is greatly underpaid. Opportunity Opportunity Rationalization Opportunity Pressure wwwww