According to IIA guidance, organizations have the most influence on which element of fraud?

According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the " opportunity " aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization ' s direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. References: = IIA ' s " Managing the Business Risk of Fraud: A Practical Guide " and the IIA ' s Practice Guide on " Internal Audit ' s Role in Preventing and Detecting Fraud " .