Fraud Triangle definition

The Fraud triangle is a framework designed to explain the reasoning behind a worker’s decision to commit workplace fraud. The three stages, categorised by the effect on the individual, can be summarised as pressure, opportunity and rationalisation. Broken down, they are:

The term fraud triangle was first coined by American sociologist Donald R. Cressey who worked extensively in the fields of criminology and white-collar crime. Fraud is often a white-collar crime but not always.

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