Question

______ is the element in the fraud triangle that results from weak internal controls.

a. rationalization
b. motive
c. reasoning
d. opportunity

Explanation:

In the fraud triangle, the three elements are opportunity, pressure (or motive), and rationalization. Weak internal controls create the chance (opportunity) for fraud to occur. Rationalization is justifying the fraud, motive is the pressure to commit fraud, and reasoning is not a standard fraud triangle element. So the element from weak internal controls is Opportunity.

Answer:

D. Opportunity