Which of the Following Are the Three Factors of the Fraud

question 1

Multiple Choice

Which of the following are the three factors of the fraud triangle?

• A) pressure, opportunity, and capability
• B) opportunity, capability, and rationalization
• C) pressure, opportunity, and rationalization
• D) pressure, capability, and rationalization

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Definitions:

Yen

The official currency of Japan, used in financial transactions within the country and internationally.

Direct Labor

Labor costs directly associated with the manufacturing of products or provision of services, typically measured in hours worked or wages paid.

Goods in Process

Inventory items that are in the production process but are not yet complete, also known as work-in-process (WIP).

Applied Manufacturing Overhead

The amount of manufacturing overhead costs allocated to each unit of production, based on a predetermined overhead rate.