A sales manager was recently bypassed for a promotion. He feels entitled to a higher salary and is angry that management does not recognize his contributions. To make up for this perceived injustice, he begins to record false expenses on his travel expense reports. This scenario best illustrates which of the following fraud risk factors?

Question

Ahmed Khan · Accepted Answer

Rationalization.

Ahmed Khan · Answer

<div style="font-size:12pt;font-family:Calibri, sans-serif;"><p style="margin:0;"> Incentive.</p></div>

Ahmed Khan · Answer

<div style="font-size:12pt;font-family:Calibri, sans-serif;"><p style="margin:0;"> Pressure.</p></div>

Ahmed Khan · Answer

Opportunity.

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