Mitigating Occupational Fraud (Jerry Spratt Commentary)

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

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.

Want the Full Article?

Get Unlimited Archive Access for $19.95 per Year

Readers must pay to access stories older than 20 days.

Purchase Now

Already have archive access? Login to view this article.

Search

Latest Arkansas Business Poll

Is the new religious objections law a good compromise?