The most important element of the fraud triangle is

Question

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While all three elements of the fraud triangle (financial pressure, opportunity, and rationalization) are important, opportunity is the most essential element. Without opportunity, the other two elements cannot lead to fraud. For example, an employee may feel financial pressure to steal from their employer, but if there are no opportunities to do so, they will not be able to commit fraud. Similarly, if an employee has the opportunity to commit fraud but has not rationalized or justified their actions, they may not go through with the fraud. But if an employee has the opportunity and has rationalized their actions, fraud is likely to occur.

The Most Important Element of the Fraud Triangle Is