F. Todd Dezoort, Ph.D., CFE
F. Todd DeZoort, Ph.D., CFE, is Durr-Fillauer Chair in Business Ethics and professor of accounting in the Culverhouse School of Accountancy at The University of Alabama. He was the ACFE’s 2015 Educator of the Year Award recipient. His email address is: tdezoort@cba.ua.edu.
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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