Final answer:
The 'Detection' is not one of the components of the fraud exposure rectangle, which includes Opportunity, Rationalization, and Pressure.
Step-by-step explanation:
The fraud exposure rectangle is a concept used in fraud examination and forensic accounting to describe the factors that can contribute to fraud. Out of the options provided, 'Detection' is NOT one of the components of the fraud exposure rectangle.
The correct components of what is often referred to as the 'Fraud Triangle' are: 1) Opportunity, 2) Rationalization, and 3) Pressure.
The fraud triangle is a model developed to explain the factors that cause someone to commit occupational fraud. It does not include detection, as detection is related to discovering fraud rather than contributing to its occurrence.
The fraud exposure rectangle is a framework used to understand the factors that contribute to fraudulent behavior in businesses. It consists of four components: Opportunity, Rationalization, Pressure, and Detection.
Out of the given options, Detection is NOT one of the components of the fraud exposure rectangle.