Using the terms of the Fraud Triangle, upper management giving everyone in the accounting department a raise except for

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Using the terms of the Fraud Triangle, upper management givingeveryone in the accounting department a raise except for the staffaccountant who is responsible for cash receipts is an exampleof:
financial pressure for fraudulent operations reporting
financial pressure for misappropriation of assets
rationalization for misappropriation of assets
opportunity for fraudulent operations reporting