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A Company Controller Starts Stealing from the Company, in Order

Question 27

Multiple Choice

A company controller starts stealing from the company, in order to pay her gambling debts, even though she knows that the company's auditors may catch her. Which element of the fraud triangle is most clearly involved?


A) Pressures or incentives
B) Opportunities to commit fraud
C) Rationalizations
D) Sociopathic behavior

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