Pressure Is Not Proof
Use pressure, opportunity, and rationalization as investigative prompts rather than conclusions.
Pressure is context; evidence is the case. Pressure asks why now A missed bonus, debt, or target pressure can explain timing. It does not prove a transaction was false. Use pressure to decide what periods, people, and incentives deserve closer attention. Opportunity asks how it could happen Opportunity is usually the most actionable part of the triangle. If one person can create vendors, approve invoices, and release payments, the path exists. If the path does not exist, your theory must change. Rationalization asks how the story is defended Rationalization may show up as "everyone does it," "we will reverse it…
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