#fraud triangle

Understanding the factors that contribute to fraud, including the circumstances that prompt individuals to commit it, is crucial. The Fraud Triangle model developed by criminologist Donald R. Cressey describes the key elements that drive such behaviour in

To gain insight into the motivations behind fraudulent behaviour, one can examine the fraud triangle model created by Donald Cressy, a sociologist and criminologist who studied the actions of white-collar criminals. According to the Fraud Triangle theory, three factors must be present for a person to commit fraud: perceived pressure, perceived opportunity, and rationalization. Let’s take a few…

PRINSIP-PRINSIP FRAUD (FRAUD PRNCIPLES)

PRINSIP-PRINSIP FRAUD (FRAUD PRINCIPLES)

Kevin & Daniel Sugama Stephanus

Program Studi Akuntansi – Fakultas Ekonomi Dan Bisnis – Universitas Ma Chung – Kabupaten Malang – 2015

  ABSTRAK

Makalah ini disusun untuk membantu penulis memahami mengenai prinsip-prinsip fraud. Dalam makalah ini akan dibahas pengertian prinsip, fraud, hingga perumusan arti fraud seta pentingnya pembahasan prinsip fraud…