Research has found that three factors exist when fraud occurs.Which of the following is not one of the three factors of the fraud triangle?
A) Incentive to commit fraud
B) Opportunity to commit fraud
C) Ability to rationalize the fraud
D) Lack of a code of ethics

Question

Quizplus · Accepted Answer

The lack of a code of ethics is not one of the three factors of the fraud triangle. The three factors are incentive to commit fraud, opportunity to commit fraud, and ability to rationalize the fraud.

Research Has Found That Three Factors Exist When Fraud Occurs