Final answer:
The component of the fraud triangle that relates to taking advantage of weak internal controls is opportunity.
Step-by-step explanation:
The component of the fraud triangle that relates to taking advantage of weak internal controls is opportunity. In fraud investigation, the fraud triangle is a model used to explain the factors that contribute to fraudulent behavior. The three components of the fraud triangle are opportunity, pressure, and rationalization.
Opportunity refers to the conditions and circumstances that enable someone to commit fraud. Weak internal controls provide the opportunities for individuals to exploit loopholes and bypass established procedures, making it easier to carry out fraudulent activities undetected.
An example of taking advantage of weak internal controls would be an employee who has access to financial records and is able to manipulate them without detection due to inadequate oversight or lack of segregation of duties.