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Explain each of the three sides of the fraud triangle with respect to how it contributes toward the possibility that fraud in the financial statements may be present. Are there differences with respect to how each element might influence occupational fraud and fraudulent financial statements? Explain.
Personality Traits
Enduring characteristics or qualities that define an individual's behavior in various situations.
Consistency
The quality of always acting or behaving in the same way, showing similarity or uniformity in actions over time.
High Self-Monitoring
A personality trait characterized by an individual's ability to regulate behavior to accommodate social situations, often adaptable and sensitive to social cues.
Preference
The selection or tendency of an individual to favor one alternative over others.
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