The fraud triangle was developed in 1973 by Donald Cressey, a U.S. criminologist. The fraud triangle consists of three factors: opportunity, financial pressure, and rationalization.
Which of these factors do you feel is the most important in causing management, employer, and outsiders to commit fraud?
Do you believe rules and regulations, such as the Sarbanes-Oxley Act, can prevent fraud?
Explain your answers.
Which of these factors do you feel is the most important in causing management, employer, and outsiders to commit fraud?
Do you believe rules and regulations, such as the Sarbanes-Oxley Act, can prevent fraud?
Explain your answers.
