Which of the following identifies a factor that may lead to the risk of fraud?

High pressure to meet financial targets is a significant factor that can contribute to the risk of fraud. This pressure often results from the expectations set by management, investors, or market conditions, and it can create an environment where employees might feel compelled to manipulate financial results to achieve those targets. When individuals or teams are under intense stress to perform, they may justify unethical behaviors to meet expectations, leading to a higher likelihood of fraudulent activities.

In contrast, other factors like unclear accounting policies, while they may lead to errors or misinterpretations in reporting, do not inherently create the same moral dilemma or pressure to commit fraud. Low employee morale can sometimes lead to disengagement, but it does not directly create motive for fraud as effectively as the need to meet aggressive financial goals. Good organizational culture typically promotes ethical behavior and accountability, which helps mitigate the risk of fraud rather than increase it.