An employee in debt believes he will repay stolen cash soon. Which fraud triangle element is his belief?
AOpportunity itself
BFinancial pressure
CConcealment step
DRationalization
Answer & Solution
Correct answer: D. Rationalization
Justifying theft as a temporary loan is rationalization, while the debt is the pressure.
Keep practising Due Diligence
Browse all Due Diligence questions for CA Final, or explore more Auditing topics.
Related questions
Which UK Act covers confiscation of crime proceeds?Which modern technology helps forensic accountants parse large unstructured data quickly?Why not use only internal audit checklists in a fraud probe?Forensic accountants help in which family law matter?A forensic accountant checks a vendor list for names with no real business behind them. WhWhat kind of opinion must a UK expert witness give?Which ICAI certificate course suits forensic accountants?The J-score assumes that which item is harder to manipulate than an asset's inflated value