[Verse 1] In the shadows of the ledger books Where numbers tell their tale Three forces come together now To make integrity fail First there's opportunity knocking When controls are weak or gone Internal systems breaking down Leave the door wide open [Chorus] It's the triangle of fraud we fear O-P-R, make it clear Opportunity opens the door Pressure pushes you to want more Rationalization makes it seem right Three sides burning bright When they meet, the risk is here O-P-R, crystal clear [Verse 2] Financial pressure weighs you down Bills are piling high Personal problems, gambling debts Make honest people lie Work pressure from the boss above Unrealistic goals to meet When targets seem impossible Temptation takes the lead [Chorus] It's the triangle of fraud we fear O-P-R, make it clear Opportunity opens the door Pressure pushes you to want more Rationalization makes it seem right Three sides burning bright When they meet, the risk is here O-P-R, crystal clear [Verse 3] The mind plays tricks to justify "I'm borrowing, not stealing" "The company owes me anyway" "It's just to help my healing" "Everyone else is doing it" "I'll pay it back next week" When conscience finds excuses The triangle's complete [Bridge] Break one side, the triangle falls Strong controls, ethical walls Segregation of duties clear Management oversight near Culture matters, tone at top Make the fraud triangle stop [Chorus] It's the triangle of fraud we fear O-P-R, make it clear Opportunity opens the door Pressure pushes you to want more Rationalization makes it seem right Three sides burning bright When they meet, the risk is here O-P-R, crystal clear [Outro] Three elements intertwined In every auditor's mind Watch for where they intersect That's where fraud you should expect
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