A manager at a retail store needs to meet monthly sales targets. The store's inventory...

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Accounting

A manager at a retail store needs to meet monthly sales targets. The store's inventory system is outdated and rarely audited. To meet the
targets, the manager starts manipulating sales records, the extent which will not affect the store's survival. Where is the rationalization
component of the fraud triangle evident in this scenario?
Outdated inventory system
It is not present
Manipulation does not affect the store as a going concern
Meeting monthly sales targets
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