Fraud Triangle
A term to justify fraud.
Rationalization
Not following appropriate accounting principles.
Financial reporting fraud.
Personal financial obligations.
Pressure to commit fraud.
A chance to commit fraud.
opportunity
Theft of inventory.
Asset misappropriation.
Having a large sum of cash on hand.
Opportunity to commit fraud.
A reason pushing someone towards committing fraud.
Pressure
Using a company credit card for personal use.
Asset misappropriation.
Tolerance for petty theft within the organization.
Rationalization to commit fraud.