David T. Wolfe, CPA, CFF
David T. Wolfe, CPA, CFF, is a manager of investigations in the Office of the Inspector General for The Global Fund in Geneva, Switzerland, and a frequent lecturer on fraud and other topics in his expertise. His email address is: david.wolfe@theglobalfund.org.
Improving fraud risk management with an enhanced Fraud Triangle
The Fraud Triangle has long illustrated the core principles of the ACFE’s training in understanding how fraud occurs. Here the authors suggest a revised Fraud Triangle that considers a more detailed look at a fraudster’s personal characteristics in addition to the rationalization component of the original triangle.
Written By: Douglas M. Boyle, DBA, CPA, CMA, F. Todd Dezoort, Ph.D., CFE, Dana R. Hermanson, Ph.D., David T. Wolfe, CPA, CFF
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