Select and drag from the list below the explanation that best matches the terms on the left.

: Requires all three elements, pressure, opportunity, and rationalization, to commit fraud.

: Risk that is faced prior to taking action.

:: When two employees worked together to defeat the system to commit fraud.

Exposure $$ Probability of Occurrence

:: Element of the fraud triangle that is the reasoning to commit the fraud.

:: Element of the fraud triangle that is the motive to commit the fraud.

:: Risk that remains after management takes action to respond to the risks threats and implements coutneractions

Different individuals should be responsible for each of the three major activities of a transaction: approval,

recordkeeping, and custody