The element of the fraud triangle that a company has influence over is?

The element of the fraud triangle that a company has influence over is opportunity. Opportunity refers to the circumstances that allow fraud to occur; this includes access to assets, weak internal controls, and the absence of oversight. Organizations can implement robust controls and procedures to mitigate opportunities for fraud, such as conducting regular audits, maintaining a strong segregation of duties, and ensuring that there are clear reporting structures in place.

Management, through policies and practices, can proactively reduce the potential for fraud by creating an environment that deters unethical behavior and strengthens internal controls. This aspect highlights the company's capability to shape its operational environment to minimize risks related to potential fraud, making it the most relevant element that a company can directly influence.