Fraud Quiz 2

The types of people who commit fraud can be described as being like:

most employees, customers, vendors, and business associates

The Fraud "Motivation" Triangle includes:

perceived pressure, rationalization, opportunity

Some of the factors that increase opportunities for individuals to commit fraud within an organization include:

lack of controls (such as separation of duties)

Experts hypothesize that perpetrators with the 2nd highest rate of repeat offenses are likely:

fraud perpetrators who are not prosecuted or disciplined

Some examples of rationalization by fraud perpetrators include:

Nobody will get hurt.