Which of the following is not an element of The Fraud Triangle?

Question

Quizplus · Accepted Answer

The Fraud Triangle includes three elements: pressure (or incentive), opportunity, and rationalization. A person's attitude can influence their decisions and actions, and the presence of pressures to achieve specified performance levels and the perceived opportunity for financial gain create the temptation to commit fraud. However, the willingness to violate the Due Care Principle is not specifically included in the Fraud Triangle.

Which of the Following Is Not an Element of the Fraud