Certified Fraud Examiner (CFE) — Question 5

In Cressey’s fraud triangle, its three of the legs are Opportunity, Pressure and

Answer options

• A. Violation
• B. Isolation
• C. Rationalization
• D. None of the above

Correct answer: C

Explanation

The correct answer is C, Rationalization, as it is the third leg of Cressey’s fraud triangle that explains how individuals justify fraudulent behavior. The other options, A and B, do not represent any part of the fraud triangle, making them incorrect. D is also incorrect since one of the options is indeed the correct answer.