9 The most important element of the fraud triangle is C fina

9. The most important element of the fraud triangle is C financial pressure C incompatible duties. C opportunity. G rationalization.

Solution

Answer: Opportunity.

Opportunity is the most important element in the fraud triangle as employees commit fraud if they are provided with the opportunities for the same. The element of fraud can be removed by having an effective system of internal control in place which removes the opportunity element.