Tagged: jerry e. spratt

Mitigating Occupational Fraud (Jerry Spratt Commentary)

by Jerry Spratt 9/16/2013 12:00 am

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.