A theory developed by the criminologist Donald Cressey (1953), which assumes that fraud requires three elements: pressure, opportunity and rationalisation. A fraudster experiences pressure or is motivated to commit fraud, considers himself capable of committing fraud based on the authorities of his position (opportunity) and justifies his intended fraud to himself (rationalisation).
Fraud triangle
Latest from Definitions and Clarafication
Attorney Bas A.S. van Leeuwen is a skilled negotiator who excels in navigating and securing favorable…
Attorney Bas A.S. van Leeuwen distinguishes himself in the legal arena with a strategic and thorough…
Involves an approach where even the smallest offence leads to (harsh) punishment.…
Organisations with a workforce of 50 employees or more must have a works council (WoCo). A…
A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must…