Question

An employee steals money to cover gambling losses. This reason for stealing relates most directly to which part of the fraud triangle?

a Incentives/pressures

b Opportunity

c Rationalization

d Internal control deficiencies

Answer 1

I would say the answer is Option A. The employee is under pressure to cover gambling losses and this need becomes the incentive to commit a fraud.

Rationalization is more or less associated between business choices considered as ethical

Opportunity to steal may have existed in the past as well. But the employee didn't do it earlier because there was no incentive or motiv or pressure

Internal control deficencies is a control gap. Had enough controls been in place, perhaps the stealing would not have succeeded but the employee still would have tried.