Components Of The Fraud Triangle Darren Jones and AE and P Inc

Given the personal nature of the matter, the family issue was difficult and partly unshareable with others. Thus, he perceived it rational to handle the matter on his own. However, the family needs increased making it difficult to repay the funds while increasing the appetite for more funds. His position as accounts receivable accountant at AE&P Inc. offered him opportunity and power over the receivable accounts. Darren cognitively figured out that his unethical accounting activities were justified. Initially he reasoned as a form of self-justification that given the personal nature of the circumstances, his manager would not have any problem approving his loan. Darren did not see his initial activities as unethical or illegal, he was convinced that he could repay the loan once the family issues were addressed.