Kassem, R. and Higson, A. (2012) The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences (JETEMS). 3(3), pp. 191-195. 2141-7024.
- Information
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Abstract:
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.
Uncontrolled Keywords:
fraud, fraud triangle, cressey’s fraud theory, fraud models, fraud detection
Subjects:
Creators:
Kassem, R. and Higson, A.
Publisher:
Scholarlink Resource Centre Limited
Faculties, Divisions and Institutes:
Date:
2012
Date Type:
Publication
Page Range:
pp. 191-195
Journal or Publication Title:
Journal of Emerging Trends in Economics and Management Sciences (JETEMS)
Volume:
3
Number:
3
Language:
English
ISSN:
2141-7024
Status:
Published / Disseminated
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