Answer :
Final answer:
An employee stealing from an unlocked cash drawer is an example of the 'opportunity' element of the fraud triangle, which is the chance to commit fraud due to lack of controls or oversight. Therefore, the correct option is a. Opportunity.
Explanation:
The employee stealing money from an unlocked drawer in the manager's desk is an example of the opportunity element of the fraud triangle. In the context of the fraud triangle, opportunity refers to the circumstances that allow fraud to occur, such as lacking safeguards like a locked drawer to secure cash resources which makes theft possible.
This concept is also seen in scenarios where employees face accusations of theft or engage in theft due to pressures or a perceived chance to commit fraud without detection. For instance, if a cashier's drawer frequently comes up short and they are accused of stealing, the element of opportunity could be present if they have the ability to access and manipulate cash without oversight.
In cases of embezzlement under consolidated theft statutes, a relationship of trust is typically exploited to provide the opportunity for theft, just as employees may misuse their position within a company to steal money or resources for personal gain. It's important that companies establish measures to limit these opportunities and protect against fraud.
