Called the so-called "fraud triangle" under section 1. Motivation 2. Justified 3. Any risk exists opportunity three unauthorized initiation requirements, organizational assessments.
For the following matters, and one a so-called "bad triangle". Motivation 2. Justification 3. Whether there is a risk that three of fraud requirements of opportunity is satisfied, please organize inspection.
On the following matters, called the fraud triangle "and" motive, justification of the opportunity of risk to corrupt generation requirements, organize inspections.