According to Cressey, the three elements necessary for heightened fraud risk are: pressure, opportunity, and rationalization.
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Forensic accountants make a living out of trying to figure out why and how people commit the financial crimes that they do, but Blind Spots is a look beyond the traditional fraud triangle of evaluating Opportunity, Pressure and Rationalization.
The key in this situation is to turn the pressure into a positive challenge and a new opportunity for learning and development.
But as the second half wore on, Sunderland piled forward at every opportunity and their relentless pressure looked certain to be rewarded in the closing stages.
The pressure told with Roma earning a penalty and a fine opportunity to equalise after Riise broke dangerously in the box and was tripped by Kelly.
This action, taken in defiance of the international community, does present a unique opportunity to place maximum pressure on the Chinese and South Koreans to cease assistance payments.
Since the long-term deficit only becomes worse, Republicans will continue to have ample opportunity to pressure Democrats into accepting spending cuts and keep them on the defense with regards to new government programs.
Now he has again an opportunity and so it's a big pressure.
BBC: SPORT | Motorsport | Rallying | Gronholm takes charge in Turkey
When, due to US pressure, the Palestinians were given the opportunity to vote in open and free elections in 2006, they voted for Hamas and its totalitarian agenda.
The Northern Alliance are an important part of that pressure and the momentum that they have now, denying the Taliban regime the opportunity of defending, is enormously important to the overall strategy - the overall military strategy - that we're engaged on.
BBC: News | BREAKFAST WITH FROST | Defence Secretary Geoff Hoon
With Chinese and other Asian buyers out of the market, sellers took an opportunity to pressure prices, an event that was seen not only in copper, but in other commodities.
FORBES: FOCUS: Copper Retreat Temporary; Outlook Remains Firm
We need to make sure through the non-lethal measures that we have embarked upon that we continue to keep the pressure on Qaddafi, and ensure that Libya in the future has -- its people have the opportunity to choose their future.
And that is why we are working so concertedly with our allies, with our partners around the world -- at the United Nations, through the P5-plus-1 and elsewhere -- to isolate and pressure the regime in Tehran so that we give the diplomatic course, the diplomatic option an opportunity, while there is time and space, to work.
WHITEHOUSE: Press Gaggle aboard the Press Bus en route Davenport, IA
But four years on, they pounced on their opportunity to take the title after Christian Reich and Steve Anderhub in Switzerland 1 failed to exert enough pressure with their final run.
The effective implementation of our policy is not enough -- we must accomplish our objective. (Applause.) And in that effort, I firmly believe that an opportunity still remains for diplomacy -- backed by pressure -- to succeed.
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