The Fraud Factors

Abstract

Fraud is an important topic that deserves attention in the business community. Throughout history, fraud cases have proven that this issue is significant and affects many organizations’ stakeholders. Literature pertaining to this issue can be found in numerous fields, including business, psychology, and criminology. One way to prevent fraud in an organization and manage the risks proactively is to understand its root causes. This article presents existing fraud theories and further expands one of the well-known fraud theories: the fraud triangle. Various fraud theories and models are also presented, offering different perspectives to guide organizations and practitioners when designing a control system to prevent fraud.

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