How would the implementation of a new technological tool relate to the fraud triangle for possibly causing unethical or fraudulent activity? Specifically, would new technology tools be related to the fraud triangle component of opportunity?

A: One way technology may increase the fraud triangle component of opportunity would be if, during the implementation phase, control activities are ignored over certain sensitive transactions.

B: One way that technology might increase the opportunity component of the fraud triangle is by generating different processes and workloads, opening the door to unethical behavior.

C: Since the implementation of new technology will automatically help increase the review process, it will reduce the opportunity component of the fraud triangle.

D: One way that technology will increase the fraud triangle component of opportunity would be that budgets that would normally be invested in training will be allocated to technology.