"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 ...

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 ...

Let’s review how COVID-19 has impacted the fraud triangle and how it may cause nonmanagement employees, in particular, to feel less restrained. Recall that the three elements of the fraud triangle are ...

The COVID-19 pandemic could give remote employees around-the-clock access to company funds with little supervision and lead to embezzlement. Processing Content The pandemic may be providing ...

Today, I wrap-up a two-part series on the intersection of a toxic culture and the Fraud Triangle. We began by exploring the attributes of a toxic culture and how they might lead to the rationalization ...