Which of these factors do you feel is the most important in causing management, employer, and outsiders to commit fraud? Do you believe rules and regulations, like the Sarbanes-Oxley Act, can prevent fraud? Explain your answers

The fraud triangle was developed in 1973 by Donald Cressey, an American criminologist. The fraud triangle consists of three factors: (1) Opportunity, (2) Financial Pressure, and (3) Rationalization.
Which of these factors do you feel is the most important in causing management, employer, and outsiders to commit fraud?
Do you believe rules and regulations, like the Sarbanes-Oxley Act, can prevent fraud?
Explain your answers.