Mitigating Occupational Fraud (Jerry Spratt Commentary)

by Jerry Spratt  on Monday, Sep. 16, 2013 12:00 am   2 min read

Jerry Spratt

Opportunity, incentive and rationalization are the three elements of the fraud triangle that are present in most occupational frauds. The failure of organizations to implement policies and procedures to mitigate the fraud triangle elements is a significant contributing factor to the occurrence of occupational fraud.

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