What fraud triangle component is offset by segregation of duties?

The fraud triangle, being a theoretical framework, is not directly tied to any management actions or activities, so there is no connection between these sets of activities.

Segregation of duties as an internal control policy and procedure is most helpful when reducing the fraud risk associated with opportunity, since no one employee has total control over a process.

Segregating out different job duties and responsibilities is becoming less important as time passes, especially since technology tools allow for more continuous monitoring of employee actions.

Since the action of segregating different duties and responsibilities is associated with employees at organizations, the most logical place that have an impact in the fraud triangle is with rationalization.