The answer is option a. True
The fraud triangle is a structure frequently used in auditing to describe the motivation behind a person's choice to commit fraud. The fraud triangle lists three elements—opportunity, motive, and rationalization—that all help to raise the risk of fraud.
Fraud is defined as intentional deceit that is perpetrated by a company or individual for financial advantage. To put it another way, fraud is dishonest conduct done to gain an advantage or make money illegally. The unlawful act also benefits the perpetrator while hurting other parties.
For instance, it is fraud when an employee steals money from the cash register of the business. The employee would gain by receiving extra money at the expense of the business.
Learn more about the fraud triangle here:
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