Question

an employee believes that getting away with fraud without being detected is likely. this best relates to which element of the fraud triangle?
a) realization
b) rationalization
c) perceived opportunity
d) perceived pressure

Explanation:

The fraud triangle has three elements: perceived pressure, perceived opportunity, and rationalization. Perceived opportunity refers to the belief that fraud can be committed without being detected. The employee here thinks getting away with fraud is likely, which matches perceived opportunity. Realization is not a fraud triangle element. Rationalization is justifying the fraud, and perceived pressure is a motivating factor (like financial stress), neither of which fit here.

Answer:

C) Perceived opportunity