Which of the following elements of the Fraud Triangle is directly under the organization's control?

Comprehensive and Detailed Step-by-Step Explanation:

Opportunity: Organizations can reduce fraud risk by implementing strong internal controls, which

limit opportunities for fraud. Examples include segregation of duties, access restrictions, and audit

trails.

Reference: The IIA Practice Guide on Fraud Risk Management emphasizes that organizations can

mitigate fraud risk by focusing on the “opportunity” element of the Fraud Triangle.

Other Options:

Pressure: Relates to personal or external factors (e.g., financial distress) that organizations cannot

directly control.

Rationalization: Refers to an individual’s justification for committing fraud, which is psychological and

not directly manageable by the organization.

Thus, the correct answer is C. Opportunity.