The fraud triangle is well-known to most compliance practitioners. Its third sides are pressure, opportunity and rationalization. When these three factors converge, there is danger of an ethical lapse ...

The fraud triangle is well-known to most compliance practitioners. It is pressure, opportunity and rationalization. When these three factors converge, there is danger of an ethical lapse which could ...

"The fraudster's greatest liability is the certainty that the fraud is too clever to be detected." – Louis J. Freeh Fifty-one percent of organizations have uncovered more fraud since the onset of the ...