Using the theory behind Cressey's fraud triangle, select the appropriate risk factor that is associated with the scenario provided on the left.

Opportunities 1.Significant related-party transactions not in the ordinary course of business.

Incentives/pressures 2.Promotions, compensations, or other rewards inconsistent with expectations.

Attitudes/Rationalizations 3.Excessive interest by management in maintaining or increasing the entity's stock price.