CEVAP:

The components of fraud triangle are pressure, opportunity, and rationaliza-tion.

Pressure is one of the components which is based on the effects of the stress factor on the management and other employees.

Opportunity is another component arising from control deficiencies. Management has a very critical responsibility to prevent the business from control deficiencies
that will create an opportunity to commit fraud.

Rationalization is the third component in the fraud triangle. Sometimes, employees or some managers try to make excuses and convince themselves that fraud is not an extraordinary action; and they try to rationalize their action. Some conditions and especially week ethical values of top management may cause this tendency toward rationalization.