Which element of the fraud triangle is most directly reduced by installing anti-theft devices in a business environment?

• A. Pressure
• B. Rationalization
• C. Collusion
• D. Opportunity

Answer: (D)

Verified step by step guidance

1. Understand the fraud triangle, which consists of three elements: Pressure, Rationalization, and Opportunity. These elements explain the factors that contribute to fraudulent behavior.
2. Recognize that 'Opportunity' refers to the ability or chance for an individual to commit fraud due to weak controls or lack of preventive measures.
3. Learn that installing anti-theft devices is a form of internal control aimed at reducing the chance for fraudulent activities to occur.
4. Connect the concept of anti-theft devices to the reduction of 'Opportunity' in the fraud triangle, as these devices make it harder for individuals to commit theft or fraud.
5. Conclude that installing anti-theft devices directly addresses and reduces the 'Opportunity' element of the fraud triangle, thereby strengthening the business environment against fraud.