What is a key factor in the Opportunity Element of the fraud triangle?

The Opportunity Element of the fraud triangle focuses on the circumstances that enable an individual to commit fraud. This element highlights the situations in which employees are placed in a position where they can exploit their access to resources, information, or processes without being detected.

The ability of employees to commit fraud without detection serves as a crucial factor because it encompasses the various weaknesses in the organization's controls and oversight that can be manipulated. For example, if there are insufficient checks and balances in place, or if employees operate with a degree of autonomy that reduces oversight, it increases the chances for fraudulent activities to occur. This aspect is central to understanding how fraud happens in real-world situations, as it reflects the lack of barriers or monitoring that might otherwise deter dishonest actions.

In contrast, increased surveillance by management, the implementation of strict auditing procedures, and higher levels of employee engagement are all methods designed to mitigate fraud risks and limit opportunities for fraud. While these may contribute positively to the overall integrity of an organization, they do not embody the essence of the Opportunity Element itself. The focus remains on the individual's capacity to act on their fraudulent intentions without being caught, which is why option C is the key factor within this context.