TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In order to perform effective risk assessment procedures, auditors are reminded to consider all three conditions that provide clues to the existence of a potential fraud. Forensic accountants often refer to these conditions as the "fraud triangle"...  2, record 1, English, - potential%20fraud

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Pour mettre en œuvre des procédures d'évaluation des risques efficaces, les auditeurs ne doivent pas oublier [de] tenir compte de l'ensemble des trois conditions qui constituent des indices de l'existence d'une fraude potentielle. Les juricomptables désignent fréquemment ces trois conditions comme constituant «le triangle de la fraude» [...]  1, record 1, French, - fraude%20potentielle

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

... a framework ... used in auditing to explain the reason behind an individual’s decision to commit fraud.  2, record 2, English, - fraud%20triangle

Record number: 2, Textual support number: 1 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. "  3, record 2, English, - fraud%20triangle

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 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.]  2, record 2, French, - triangle%20de%20la%20fraude

Record 2,  Textual support,  Spanish