wichita.edu
…any one of the three elements. Steve Albrecht, PhD, Brigham Young University The triangle states that individuals are motivated to commit fraud when three elements come together: 1) some kind of perceived pressure, 2) some perceived opportunity, and 3) some way to rationalize the fraud as not being inconsistent with one's values. Steve Albrecht, PhD, …
https://www.wichita.edu/administration/internalaudit/blog/2019-04-10-triangle.php