Three conditions are generally present when fraud occurs: a pressure an opport

Three conditions are generally present when fraud occurs: a pressure an opportunity and a rationalization. They are frequently referred to as the fraud
triangle. Describe the pressures that can lead to employee fraud including financial emotional and lifestyle pressures. Also describe the opportunities that
allow an individual or organization to commit conceal and convert the misrepresentation or theft for personal gain and describe the rationalizations that
allow the perpetrators to justify their illegal behavior. Finally describe how a good system of internal controls represents the greatest opportunity to
reduce or minimize fraud.