Fraud Triangle: Why Employees Steal скачать в хорошем качестве

Fraud Triangle: Why Employees Steal

There are three factors that make up the fraud triangle: rationalization, opportunity, and incentive. In this video, I explain why people steal, mainly focusing on incentive and opportunity. I also tell you who steals. Additionally I provide statistical information from Association of Certified Fraud Examiners. Finally, I discuss the compelling unshareable needs that often lead people to steal. 0:00 Introduction to fraud triangle 1:14 Dark side of the moon 1:44 Professional skepticism 2:04 Who steals? 4:23 Typical fraudster 7:00 Fraud triangle 9:00 Not who you think 9:33 Compelling unshareable needs 12:10 Fraud red flags 12:34 Summary #CPAHallTalk