For more than seventy years, the Fraud Triangle has provided fraud examiners with a powerful framework for understanding why individuals commit fraud. Pressure, opportunity and rationalization remain central to occupational fraud investigations, financial statement fraud and corruption cases, which represent some of the main types of fraud targeted by Directive (EU) 2026/1021. Technical Capability 8 Successful compromise of nationally significant infrastructure, ransomware deployment, destructive actions against virtualization infrastructure and coordinated operational disruption indicate substantial technical competence, although there is no public evidence of zero-day exploitation or nation-state capability.