The fraud triangle is a theory that states internal fraud occurs only when three elements are all present simultaneously: Opportunity (an environment that enables fraud), Motivation or Pressure (a reason to commit fraud), and Rationalization (a mental justification for the act). It is widely referenced in the design of internal controls and fraud risk management.

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• 2019h31h #65企業での内部不正などの不正が発生するときには，“不正のトライアングル”と呼ばれる3要素の全てがそろって存在すると考えられている。“不正のトライアングル”を構成す…