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Fraud Triangle
A model explaining the factors that cause someone to commit occupational fraud, consisting of opportunity, pressure, and rationalization.
Rationalization
The process of reorganizing a company to increase efficiency or reduce costs, often involving layoffs and restructuring.
Opportunity
In business, an opportunity refers to a favorable situation or circumstance that can be leveraged for potential growth or profit.
Internal Users
Individuals within an organization who use accounting information for decision-making purposes, such as managers and employees.
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