Fraud Triangle Pressure Opportunity Rationalization Checklist

Fraud-triangle evidence record, not fraud diagnosis or presume intent from financial pressure. Independently witnessed columns in order: independently documented pressure claim, independently documented opportunity/control gap, independently documented rationalization claim. Known missing and unknown evidence stay distinct; not approval, compliance, readiness, authenticity or safety certification.

Description

The fraud triangle organizes pressure, opportunity and rationalization claims.

The fraud triangle organizes pressure, opportunity and rationalization claims.^[1]

A checklist records evidence for those claims without establishing fraud. Use this tool to record known present, known missing and unknown checklist evidence.

When to use Fraud Triangle Pressure Opportunity Rationalization Checklist

Use this tool to record known present, known missing and unknown checklist evidence. Establish the jurisdiction or research scope, observation and event definitions, reference date, matched period and denominator basis.

How to use Fraud Triangle Pressure Opportunity Rationalization Checklist and understand its results

Establish the jurisdiction or research scope, observation and event definitions, reference date, matched period and denominator basis.
Enter observedCriterionFlags, criterionKnownFlags, using the field meanings and rules below, then run the tool.
Read result.witnessedCriteria, result.knownMissingCriteria, result.unknownCriteria. Interpret each field using the units, signs and evidence rules below.
If input validation fails, correct the reported field and run again. Before applying a successful result, check the stated reference scope, units, assumptions and any retained unknown evidence.

Input field	Meaning	Value type	Requirement
observedCriterionFlags	Observed criterion flags; binary 0/1 in the order documented below	list of number	Required
criterionKnownFlags	Criterion known flags; 1 means known and 0 means unknown; keep the same item order	list of number	Required

Supply exactly 3 binary criterion flags and matched binary known flags in the listed order. Return witnessed labels where both flags are 1, known missing labels where known=1 and observed=0, and unknown labels wherever known=0, regardless of the placeholder observed flag. No overall diagnosis, pass or approval is inferred.

Zero-based column	Criterion
0	independently documented pressure claim
1	independently documented opportunity/control gap
2	independently documented rationalization claim

witnessed={label_i:known_i=1 and observed_i=1}; missing={label_i:known_i=1 and observed_i=0}; unknown={label_i:known_i=0}

Apply the field units and exact ordering, boundary and evidence rules above.

Output field	Meaning	Value type
result	Structured result containing the calculation or selected reference fields below	object
result.witnessedCriteria	Criterion labels observed present with known evidence	list of string
result.knownMissingCriteria	Criterion labels known to be absent	list of values
result.unknownCriteria	Criterion labels whose evidence is unknown	list of values

json

{
  "input": {
    "observedCriterionFlags": [
      1,
      1,
      1
    ],
    "criterionKnownFlags": [
      1,
      1,
      1
    ]
  },
  "output": {
    "result": {
      "witnessedCriteria": [
        "independently documented pressure claim",
        "independently documented opportunity/control gap",
        "independently documented rationalization claim"
      ],
      "knownMissingCriteria": [],
      "unknownCriteria": []
    }
  }
}

Limitations and assumptions

Feature and criterion flags are independent annotations. Unknown evidence remains unknown; matching rules do not establish a diagnosis, cause, prediction or approval.

Every listed input requires an explicit value. Unexpected fields, incorrect value types, nonfinite numbers and sparse numeric arrays fail validation; tool-specific bounds and alignment rules apply as described above. Extremely large inputs or outputs can also be rejected. An input error is distinct from a successful calculation that reports a false comparison or retains unknown evidence.

Alternative or Complementary methods

Use Insider Threat Indicator Composite Score Calculator to examine a related aspect: An insider-threat rubric combines independently reviewed indicators under selected weights.

Use Embezzlement Access Position Risk Tier Lookup where its separate inputs and scope apply: Embezzlement-access typologies describe roles and control conditions within an institution.

References

Fraud Triangle Pressure Opportunity Rationalization Checklist — tool.io

Similar or alternative tools

Insider Threat Indicator Composite Score Calculator
An insider-threat rubric combines independently reviewed indicators under selected weights.
Embezzlement Access Position Risk Tier Lookup
Embezzlement-access typologies describe roles and control conditions within an institution.