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6 October, 14:58

The careful and responsible oversight and use of the assets entrusted to Management is called the control environment stewardship preventive controls security 2 Which of the following is not a condition in the fraud triangle? Rationalization Incentive Conversion Opportunity

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  1. 6 October, 17:32
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    Answer: The correct answer is Conversion.

    Explanation:

    The Fraud Triangle involves three conditions, which are: 1. Opportunity that represents the circumstances which allow a fraud to occur, something that the own company has control over, different from the following ones; 2. Icentive (or pressure), which is seen as the reason why a person commits a fraud; 3. Rationalization is subjective one, occurs in the mind of the person, who creates an internal justification for the fraud. Conversion is not part of this fraud triangle.
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