Fraud Triangle | CMA USA | Part 2 | Section F | Malayalam

In this session of CMA USA Part 2 – Section F (Professional Ethics), we discuss the Fraud Triangle, a key concept used to understand why fraud occurs within organizations. The class explains the three elements of the fraud triangle—pressure, opportunity, and rationalization—and how these factors contribute to unethical behavior and fraudulent activities. The topic is connected clearly to CMA exam concepts and practical business situations. Delivered in Malayalam for clear conceptual understanding and exam-focused preparation. By Astra School #CMAUSA #CMAPart2 #SectionF #FraudTriangle #Malayalam