According to Donald Cressey, which of the following is NOT one of the three elements that must be present for employees to engage in fraudulent behavior?

The correct response highlights that high salaries are not one of the three elements necessary for employees to engage in fraudulent behavior, as outlined by Donald Cressey’s fraud triangle theory. Cressey's framework identifies three key elements that create an environment conducive to fraud: pressures or incentives to commit fraud, opportunities for committing fraud, and rationalization of the behavior by the individual.

Pressures or incentives can stem from various sources such as financial difficulties or competing demands. Opportunities refer to the ability of an employee to commit fraud due to a position that allows access to the organization's resources, often enabled by weak internal controls. Lastly, rationalization is the mental process through which an individual justifies their fraudulent actions, convincing themselves that their behavior is acceptable under the circumstances.

In this context, while high salaries might seem like a potential contributor to employee dissatisfaction or risk, they do not inherently compel an employee to commit fraud. On the contrary, Cressey's theory suggests that the combination of the other three elements is crucial for understanding why individuals might resort to dishonest actions in a workplace setting.