Question: Research has found that three factors exist when fraud occurs. Which of the following is not one of the three factors of the fraud triangle?

Research has found that three factors exist when fraud occurs. Which of the
following is not one of the three factors of the fraud triangle?
Lack of a code of ethics
Opportunity to commit fraud
Incentive to commit fraud
Ability to rationalize the fraud
 Research has found that three factors exist when fraud occurs. Which

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