The New Fraud Triangle Model

Kassem, Rasha and Higson, Andrew (2012). The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Sciences, 3(3) pp. 191–195.

Abstract

Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the public. Increasingly external auditors are being asked to play an important role in helping organizations prevent and detect fraud. Detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. This paper aims at broadening external auditors' knowledge about fraud and why it occurs. It explains Cressey's fraud theory and shows its significance, presents the other fraud models and relates them to Cressey's model, and proposes a new fraud triangle model that external auditors could consider when assessing the risk of fraud.

Viewing alternatives

Item Actions

Export

You can export this page using these formats

About

• Item ORO ID
• 79494
• Item Type
• Journal Item
• Keywords
• Cressey's fraud theory; Fraud; Fraud detection; Fraud models and Fraud triangle
• Academic Unit or School
• Faculty of Business and Law (FBL) > Business > Department for Accounting and Finance
  Faculty of Business and Law (FBL) > Business
  Faculty of Business and Law (FBL)
• Related URLs
• • https://pureportal.coventry.ac.uk/en/pub...(Other)
• Depositing User
• ORO Import