Fraud is pervasive in virtually every industry. The reason is that fraud is the consequence of a human condition that exploits the opportunity to gain assets through rationalization and need. Every ...

The fraud triangle is well-known to most compliance practitioners. It is pressure, opportunity and rationalization. When these three factors converge, there is danger of an ethical lapse which could ...

"The fraudster's greatest liability is the certainty that the fraud is too clever to be detected." – Louis J. Freeh Fifty-one percent of organizations have uncovered more fraud since the onset of the ...