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What is Fraud Triangle

Chapter 27
Encyclopedia of E-Collaboration
An illustrative model of the three prerequisites of pressure, rationalization, and opportunity that must be present to allow an occupational fraud to take place.
Published in Chapter:
E-Collaboration as a Tool in the Investigation of Occupational Fraud
Bobby E. Waldrup (University of North Florida, USA)
Copyright: © 2008 |Pages: 8
DOI: 10.4018/978-1-59904-000-4.ch026
Abstract
The purpose of this article is to blend previous research in the fields of e-collaboration and fraud examination. Specifically, compensatory adaptation theory (Kock, 1998) is used as a lens through which to model the optimal use of e-collaboration during the aforementioned second step of the default fraud model; the investigation process of occupational fraud. Finally, examples of investigatory pros and cons are presented to illustrate the model’s approach towards local optima usage points.
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Chapter 4
Leadership Using Internal Controls for a Decentralized (Remote) Workforce
A three-sided depiction of the determinants of fraud: perceived financial pressure, perceived opportunity to commit and conceal a theft, and rationalization (moral justification).
Published in Chapter: Leadership Using Internal Controls for a Decentralized (Remote) Workforce; From: Business Models to Promote Technology, Culture, and Leadership in Post-COVID-19 Organizations
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Chapter 6
Qualitative Study of Fraud Causes in the 21st Century: US and EU Cases
Is a framework developed by Cressey that tends to explain the reason behind an individual’s decision to commit fraud. It considers three components that contribute to increasing the risk of fraud: (1) opportunity, (2) incentive, and (3) rationalization.
Published in Chapter: Qualitative Study of Fraud Causes in the 21st Century: US and EU Cases; From: Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
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