Jack W. Dorminey, Ph.D.

Beyond the Fraud Triangle

• September 1, 2011

Here are some tools that go further than the Fraud Triangle, which is inadequate for deterring, preventing and detecting fraud because pressure and rationalization cannot be observed and do not adequately explain every occurrence of fraud.

Written By: Jack W. Dorminey, Ph.D., A. Scott Fleming, Ph.D., CPA, CMA, Mary-Jo Kranacher, MBA, CFE, CPA/CFF, Richard A. Riley, Jr., Ph.D., CFE, CPA

• • Criminology and Psychology
  • Fraud Prevention and Deterrence