单选题

The “fraud triangle” consists of（）。

A、 Incentive or pressure, opportunity, and attitudes or rationalization.
B、 Ineffective management, unstable organizational structure, and deficient internal controls.
C、 Inappropriate ethical standards, violations of laws or regulations, and failing to correct known reportable conditions.

【正确答案】 A

【答案解析】

The three components of the fraud triangles are incentive or pressure, opportunity, and attitudes or rationalization.