The new fraud triangle model
Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the public. Increasingly external auditors are being asked to play an important role in helping organizations prevent and detect fraud. Detecting fraud is not an easy task and requires tho...
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2012
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rr-article-95023522012-01-01T00:00:00Z The new fraud triangle model Rasha Kassem (7196777) Andrew Higson (1254978) Other commerce, management, tourism and services not elsewhere classified Fraud Fraud triangle Cressey's fraud theory Fraud models Fraud detection Business and Management not elsewhere classified Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the public. Increasingly external auditors are being asked to play an important role in helping organizations prevent and detect fraud. Detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. This paper aims at broadening external auditors’ knowledge about fraud and why it occurs. It explains Cressey’s fraud theory and shows its significance, presents the other fraud models and relates them to Cressey’s model, and proposes a new fraud triangle model that external auditors could consider when assessing the risk of fraud. 2012-01-01T00:00:00Z Text Journal contribution 2134/10100 https://figshare.com/articles/journal_contribution/The_new_fraud_triangle_model/9502352 CC BY-NC-ND 4.0 |
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Other commerce, management, tourism and services not elsewhere classified Fraud Fraud triangle Cressey's fraud theory Fraud models Fraud detection Business and Management not elsewhere classified |
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Other commerce, management, tourism and services not elsewhere classified Fraud Fraud triangle Cressey's fraud theory Fraud models Fraud detection Business and Management not elsewhere classified Rasha Kassem Andrew Higson The new fraud triangle model |
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Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the public. Increasingly external auditors are being asked to play an important role in helping organizations prevent and detect fraud. Detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. This paper aims at broadening external auditors’ knowledge about fraud and why it occurs. It explains Cressey’s fraud theory and shows its significance, presents the other fraud models and relates them to Cressey’s model, and proposes a new fraud triangle model that external auditors could consider when assessing the risk of fraud. |
| format |
Default Article |
| author |
Rasha Kassem Andrew Higson |
| author_facet |
Rasha Kassem Andrew Higson |
| author_sort |
Rasha Kassem (7196777) |
| title |
The new fraud triangle model |
| title_short |
The new fraud triangle model |
| title_full |
The new fraud triangle model |
| title_fullStr |
The new fraud triangle model |
| title_full_unstemmed |
The new fraud triangle model |
| title_sort |
new fraud triangle model |
| publishDate |
2012 |
| url |
https://hdl.handle.net/2134/10100 |
| _version_ |
1797286637029294080 |