TERMIUM Plus®

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TRIANGLE FRAUDE [1 record]

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Record 1 2024-07-31

English

Subject field(s)
  • Management Operations
  • Auditing (Accounting)
DEF

... a framework ... used in auditing to explain the reason behind an individual's decision to commit fraud.

CONT

... the fraud triangle states that "individuals are motivated to commit fraud when three elements come together: (1) some kind of perceived pressure, (2) some perceived opportunity, and (3) some way to rationalize the fraud as not being inconsistent with one's values."

French

Domaine(s)
  • Opérations de la gestion
  • Vérification (Comptabilité)
CONT

Le cadre d'analyse du «triangle de la fraude» [...] représente un outil déterminant de détection de la fraude et repose sur trois critères qui définissent le contexte favorable à des comportements frauduleux en entreprise [: pression financière, opportunité et rationalisation.]

Spanish

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