Learn in the textbookThe Fraud Triangle and Human Vulnerabilities
DefinitionOpportunity (機会) is a gap in workplace systems or controls that lets someone carry out fraud once they decide to.
ExplanationExamples include a single staff member who can handle everything from receiving a payment to recording it in the books without anyone checking, or accounts of former employees that are left undeleted. The organization itself can shrink this element by separating privileges and reviewing operation logs regularly.
AnalogyThink of a shop floor with no staff around. The very state of being able to walk off with goods without paying is the opportunity.