Assessing the risk of fraud include

Assessing the risk of fraud includes considering opportunities to commit fraud, as well
as attitudes and rationalizations. Where there is a loss of assets, fraudulent reporting, or corruption, there are typically incentives and pressures, opportunities to access those assets, and attitudes and rationalizations that claim to justify the action. Incentives and pressures often result from and relate to the control environment, as discussed in Principle 5 (Enforces Accountability). As part of assessing fraud risk, the organization considers possible incentives and pressures and the potential impact on fraud risk