Based on the three elements of the Fraud Triangle, which of the following might be considered a fraud indicator related to the opportunity element?

Comprehensive and Detailed Step-by-Step Explanation:

Opportunity Element: This element of the Fraud Triangle refers to situations where weaknesses in

controls provide the ability for someone to commit fraud without being detected. Poor segregation

of duties, as described in Option C, creates such opportunities.

Example: Allowing an executive assistant to authorize payments without oversight significantly

increases the risk of fraud.

Reference: IIA Practice Guide on Fraud Risk Management identifies segregation of duties as a critical

control to mitigate opportunities for fraud.

Other Options:

Option A: This describes potential pressure rather than opportunity.

Option B: This describes setting challenging performance objectives, which could lead to

rationalization or pressure but not directly opportunity.

Thus, the correct answer is C.