The Fraud Triangle Includes Incentive, Opportunity and an Attitude to Rationalize

question 48

True/False

The fraud triangle includes incentive, opportunity and an attitude to rationalize the fraud.

Appreciate the increased risk of supply disruptions in a global supply chain and factors contributing to it.

Identify the strategic role of the supply department in contributing to organizational strategy and competitive advantage.

Understand the financial impacts of supply decisions on both the balance sheet and income statement.

Comprehend the importance of sustainability and ethical considerations within the supply chain.

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Definitions:

Reinforce Behaviour

The process of encouraging or establishing a pattern of behavior by offering rewards or consequences.

Negative Reinforcement

A behavioral psychology principle where the removal of an unpleasant stimulus following a desired behavior increases the likelihood of that behavior being repeated in the future.

Punishment

A consequence that reduces the likelihood of a behavior being repeated, often used in behavioral conditioning.

Positive Reinforcement

A technique in behaviorism that encourages a certain behavior by following it with a positive stimulus or reward.