The fraud triangle is used to show the connection of the factors necessary to commit fraud by or against an organization.

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The fraud triangle is a common model used in fraud prevention and detection to illustrate the three necessary components for a fraud to occur: opportunity, rationalization, and pressure. The triangle is used to understand the relationship between the elements and how they can lead an individual to commit fraud against an organization or how the organization can create an environment that promotes fraud.

The Fraud Triangle Is Used to Show the Connection of the Factors