According to fraud theory, specifically the Fraud Triangle, the root causes of fraud are typically identified as opportunity, rationalization, and perceived need (or pressure). Among the options given, "Opportunity and perceived need" most closely align with two of these three key elements. Opportunity provides the means to commit fraud, while perceived need motivates the individual to justify fraudulent actions.
Association of Certified Fraud Examiners (ACFE) - Fraud Triangle Theory

Installing security cameras to identify unauthorized physical access to a warehouse is an example of detective controls. Detective controls are designed to identify and alert the occurrence of an unwanted or risky event, such as unauthorized access, after the fact, allowing for timely corrective action to be taken.
Basic control types and functions in security management

The role of internal control frameworks, such as COSO, is to provide guidance related to internal control design and implementation. They assist organizations in evaluating and benchmarking their business practices (Option B). These frameworks do not prescribe specific controls but offer principles and guidelines to help organizations design effective internal control systems tailored to their unique circumstances. This approach enables organizations to achieve their business objectives while managing risks effectively.
COSO Internal Control - Integrated Framework
IIA Standards, Standard 2130: Control