Match each situation with fraud triangle factor (opportunity, rationalization or financial pressure,) that best explain it.
(a) An employee's monthly credit card payments are nearly 75 percent of their monthly earnings.
(b) An employee earns minimum wage at a firm that has reported record earnings for each of last five years.
(c) An employee has an expensive gambling habit.
(d) An employee has check signing and writing responsibilities for a small company, and is also responsible for reconciling bank account.