While the Fraud Triangle identifies the conditions under which fraud may occur, the triangle of fraud action describes the activities an individual must perform to perpetrate the fraud. These actions consist of:

Question $1$ options:

A$)$

the act, concealment, conversion

B$)$

perceived pressure, perceived opportunity, rationalization

C$)$

asset misappropriation, corruption, financial statement fraud

D$)$

the feeling of being "owed" by the organization, greed, knowledge necessary to carry out the fraud