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The fraud triangle is a theory that reveals the reasons or factors that cause fraud in finance and business. This theory describes three main factors that cause fraud such as:
1: Motivation/pressure
The pressure of financial conditions will be related to a person's intention to commit fraud so that they have their own motivation.
2: Opportunity
Fraud often occurs not because of intention but because of opportunity.
3. Rationalization
Rationalization means finding justification for yourself why you can commit fraud, such as the business owner showing favoritism, not caring or not giving a decent bonus, etc.
1: Motivation/pressure
The pressure of financial conditions will be related to a person's intention to commit fraud so that they have their own motivation.
2: Opportunity
Fraud often occurs not because of intention but because of opportunity.
3. Rationalization
Rationalization means finding justification for yourself why you can commit fraud, such as the business owner showing favoritism, not caring or not giving a decent bonus, etc.