AU 240 consolidates the fraud triangle of opportunity, pressure/incentives and rationalization in organizing prevention. Opportunity is the demonstration being conceivable or moderately simple including access to submit the extortion. Pressure can be either a person's requirement for cash or rewards and disciplines connected to the representative by the firm; saw need to meet money related experts' profit desires; and want for higher reward and upgraded of investment opportunity esteem. Rationalization is creating reasons to legitimize accomplishing something for the most part wrong with the goal that one doesn't feel excessively blame, for example, it will just happen this one time.
