What are the two triangles used in a second approach to fraud investigation?

The correct answer pertains to the two triangles that are foundational in understanding the dynamics of fraud investigation. The fraud motivation triangle and fraud element triangle work together to identify the driving forces behind fraud and the necessary components involved in committing fraud.

The fraud motivation triangle encompasses the three factors often described as pressure, opportunity, and rationalization. This triangle helps investigators understand what drives an individual to commit fraud. Pressure refers to the motivation or incentive for committing the fraud, often linked to financial needs or personal problems. Opportunity highlights the circumstances that allow fraud to be committed, while rationalization is the cognitive process that allows individuals to justify their fraudulent actions to themselves.

The fraud element triangle refers to the necessary components that enable fraud to occur, specifically an offender, a victim, and a crime. This triangle emphasizes that for fraud to take place, all three elements must be present and interact within a specific context.

Understanding these triangles aids fraud examiners in dissecting and analyzing fraud cases comprehensively, providing insights into the psychological and situational factors that facilitate fraudulent behavior.

The other options provide combinations of terms that do not correspond to established frameworks in fraud investigation, such as those involving detection, prevention, and consequence, which are more relevant to broader fraud management strategies but do not reflect