Research consistently shows that there are three factors associated with most frauds. The three factors are: Incentives or Pressures Opportunities Attitudes or Rationalization With each factor, there are indicators that the factor may exist. Which of the following indicators is not associated with the Opportunities factor? Ineffective monitoring by management. Complex or difficult to understand transactions. Aggressive accounting stance. Weak or nonexistent internal controls. Audit firm focus is on consulting for higher fees rather that audit services