Robert L. Kardell, J.D., CFE, CPA

Defrauding for fun not need

• July 1, 2015

Fraud examiners have used the iconic Fraud Triangle, containing Dr. Donald Cressey’s principles, for decades. However, the author contends that Cressey didn’t necessarily develop his theories to explain behavior of those who don’t have financial needs and are predisposed to committing fraud even before organizations hire them.

Written By: Robert L. Kardell, J.D., CFE, CPA

• • Ethics