Final answer:
The factor that is least likely to represent an opportunity to commit fraud is excessive oversight by management. Therefore, the correct option is C.
Step-by-step explanation:
The factor that is least likely to represent an opportunity to commit fraud is c) Excessive oversight by management. Excessive oversight by management means that there are strict controls and monitoring in place, which can act as a deterrent to fraud. It is harder for individuals to manipulate or exploit the system when there is strong oversight in place. On the other hand, the other factors listed in the options (a) Weak internal controls, b) Inadequate segregation of duties, and d) Pressure to meet aggressive financial targets) can create vulnerabilities or incentives for individuals to commit fraud. For example, weak internal controls refer to insufficient checks and balances in place, which can allow fraud to go undetected. Inadequate segregation of duties means that a single individual has too much control over a process, increasing the risk of fraudulent activities. Pressure to meet aggressive financial targets can push individuals to engage in fraudulent behavior to fabricate or manipulate financial results.