객관식
Which of the following is a pitfall of using credit cards?
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6. Internal Controls and Reporting Cash
Fraud and the Fraud Triangle
객관식
Which of the following is NOT one of the components of the fraud triangle?
A
Opportunity
B
Rationalization
C
Pressure
D
Restitution
검증된 단계별 안내1
Understand the concept of the fraud triangle, which is a model used to explain the factors that lead to fraudulent behavior. The three components are Opportunity, Rationalization, and Pressure.
Opportunity refers to the circumstances that allow fraud to occur, such as weak internal controls or lack of oversight.
Rationalization is the mindset or justification that the fraudster uses to convince themselves that their actions are acceptable.
Pressure refers to the external or internal forces that motivate someone to commit fraud, such as financial difficulties or unrealistic performance expectations.
Restitution is not a component of the fraud triangle. It refers to the act of compensating for a loss or damage caused, which is unrelated to the factors leading to fraud.
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