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Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?

Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?

A.

Substantial bonuses are awarded if financial targets are met.

B.

Duties are not properly segregated.

C.

Employees may perceive favoritism and feel overlooked and resentful.

D.

Bonuses may not be paid this year.

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