As It Relates to Accounting Fraud, Which of the Following

Multiple Choice

As it relates to accounting fraud, which of the following BEST describes "perceived pressure"?

A) An element of the fraud triangle in which the employee feels a need to obtain cash or other assets
B) An element of the fraud triangle in which the employee justifies his or her actions
C) An element of the fraud triangle in which the employee believes there is a chance to commit and conceal fraud
D) Intentional misrepresentation of the financial statements