The model is built on the assumption that fraud is likely to result from a combination of three factors. It assumes that it is unlikely that fraud would occur should one of the three not be present.
In the first corner we have Motivation
In simple terms, motivation is typically based on either greed or need. Other causes included problems from debts and gambling. Many people are faced with the opportunity to commit fraud, and only a minority of the greedy and needy do so.