Which part of the fraud triangle is most closely being described in the following circumstance? Your client is a very large broker-dealer and despite the size of this company and the enormous volume of transactions, your audit team notices the company's founder is the only person allowed to open and reconcile all cash accounts. This condition most closely matches to in the fraud triangle. The Fraud Triangle: A framework for spotting high-risk fraud situations Pressure Financial or emotional force pushing towards fraud FRAUD Opportunity Ability to execute plan without being caught Rationalization Personal justification of dishonest actions