Circumstances that provide access to the assets or records that are the objects of the fraudulent activity describes which condition of the Fraud Triangle?
A)Rationalization
B)Incentive
C)Concealment
D)Opportunity

Question

Quizplus · Accepted Answer

The condition that provides access to the assets or records that are the objects of the fraudulent activity is Opportunity, which is one of the three elements of the Fraud Triangle. The other two elements are Incentive and Rationalization. Concealment is not one of the elements of the Fraud Triangle but rather a tactic that perpetrators may use to hide their fraudulent activities.

Circumstances That Provide Access to the Assets or Records That