Rationale: Motivation is the incentive to behave dishonestly: one part of this equation is the risks, and whether they are worth the rewards - so strong disciplinary penalties for fraud are a disincentive. Opportunity is having an opening for fraud: internal checks and controls (such as segregation of duties and authorisations) limit those openings. Dishonesty is a predisposition or tendency to behave unethically: it needs to be spotted early - ideally before a person joins the organisation!
