Rationalization is one element of the Fraud Triangle.

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Rationalization is one of the three elements of the Fraud Triangle, along with Opportunity and Pressure. These three elements together can lead a person to commit fraud. Rationalization refers to the process by which the individual convinces themselves that their fraudulent behavior is justified, such as thinking they are entitled to the money or that it's only a temporary solution to a difficult situation.

Rationalization Is One Element of the Fraud Triangle