Ordinary people can do extraordinary things, including committing fraud. The question is, what motivates an ordinary person to morph into a fraudster? “Pressure,” or motivation, is one of the three causal factors of Donald Cressey’s Fraud Triangle, along with…

Donald Cressey’s Fraud Triangle historically has received a lot of attention during the ACFE’s Fraud Week and for good reason. It supplies a useful set of analytical distinctions in its three components—opportunity, rationalization, and pressure or motivation—that lead us…

As part of the annual fraud awareness week, we wanted to bring you a quick summary of the principles of fraud risk management. These points are based on an extensive review titled Managing the Business Risk of Fraud: A…

We recently received a call from a small business owner who had just discovered that a long time employee had been stealing from his business. The crafty scheme involved fictitious vendors and false invoices that resulted in checks being…

Authors: Joe Labrozzi and Michael Gaul Imagine waking up to news reporting the credit card data of 37 million people has been hacked. And then learning that among the hacked are employees of your company who used their corporate…