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Most Important "Fraud Triangle" Factor

Cressey's "fraud triangle" states that three factors: non-sharable financial need, perceived opportunity, and rationalization are present in cases of occupational fraud. Which of these three factors, if any, is the most important in causing executives, managers, and employees to commit occupational fraud? Support your answer with an example.

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I am of the position that perceived opportunity is the most important factor in causing executives, managers, and employees to commit occupational fraud. This is due to the ...

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