Fraud Triangle is the first thing that we come across as learning while starting discussion on the subject of forensic audit. Thus I am starting with the topic - "FRAUD TRIANGLE"
Fraud Triangle:
American Criminologist - Dr. Donald Cressey developed a theory known as 'Fraud Triangle'.This explains the factors that leads to fraud and other unethical behaviors.
These factors being - Pressure, Opportunity and Rationalisation.
Easy way to remember this is by 'imaging a person pouring water' POUR >POR >Pressure Opportunity Rationalisation
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