Which of the following is not one of the three elements in the fraud and abuse triangle?

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Multiple Choice

Which of the following is not one of the three elements in the fraud and abuse triangle?

Explanation:
The fraud triangle is built from three factors that enable fraud: opportunity, pressure (incentive or motivation), and rationalization. Opportunity comes from weaknesses in internal controls or access to assets, giving someone a chance to commit fraud. Pressure is the motive, such as financial hardship or performance pressure. Rationalization is the mental justification the person uses to justify the act. Resistance isn’t part of this triad; it represents deterrents or controls that reduce the likelihood of fraud. So the option that isn’t part of the triangle is the one labeled as resistance.

The fraud triangle is built from three factors that enable fraud: opportunity, pressure (incentive or motivation), and rationalization. Opportunity comes from weaknesses in internal controls or access to assets, giving someone a chance to commit fraud. Pressure is the motive, such as financial hardship or performance pressure. Rationalization is the mental justification the person uses to justify the act. Resistance isn’t part of this triad; it represents deterrents or controls that reduce the likelihood of fraud. So the option that isn’t part of the triangle is the one labeled as resistance.

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