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# Long description

A triangle broken into three equal sections, one at the top, one at the bottom left and one at the bottom right. The top section covers incentives or pressure with the text: ‘The management or employees have incentives to get something or pressure to relieve something by committing fraud.’ The bottom left section covers opportunities with the text: ‘Certain circumstances within the company give the management or employees an opportunity to commit fraud.’ The bottom right section covers attitudes or rationalisation with the text: ‘Attitudes and pressures exist in the company that cause management and employees to rationalise their intention to commit fraud.’