Most Important "Fraud Triangle" Factor
Cressey's "fraud triangle" states that three factors: non-sharable financial need, perceived opportunity, and rationalization are present in cases of occupational fraud. Which of these three factors, if any, is the most important in causing executives, managers, and employees to commit occupational fraud? Support your answer with an example.
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I am of the position that perceived opportunity is the most important factor in causing executives, managers, and employees to commit occupational fraud. This is due to the ...
Accounting Frauds by Health Care Providers & the Fraud Triangle
Identify and explain at least 3 accounting frauds that are commonly perpetrated by health care providers.
Explain the financial and nonfinancial cost of the types of fraud that you identified above.
Show how health care organizations can use the fraud triangle (situational pressures, opportunity, and rationalization) to prevent financial statement fraud.
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