Which of the following creates an opportunity for an employee to commit fraud?

Comprehensive and Detailed Step-by-Step Explanation:

Opportunity: In the Fraud Triangle, "opportunity" refers to the ability to commit fraud due to

weaknesses in internal controls, such as poor segregation of duties, lack of oversight, or inadequate

monitoring systems. These factors are directly within the organization’s control to address.

Reference: IIA Practice Guide on Fraud Risk Management identifies internal control deficiencies as a

key enabler of fraud.

Other Options:

Unfair Compensation Practices (B): This may contribute to "pressure," not opportunity.

The Need for Money (C): Represents "pressure" due to personal financial issues.

Thus, the correct answer is A. Lack of adequate internal controls.