Fraud Triangle

When I went to business school, we talked about the Fraud triangle several times — at very least in my Ethics class and my Processes and Controls class.

Put simply, fraud doesn't happen without all three ingredients:

Most of the annoying stuff we have now to prevent fraud targets "Opportunity", but that's a moving target with more opportunities appearing all the time. As they say, "there's a sucker born every minute."

Which makes me wonder what could be done to improve the Motivation or Rationalization corners?