File:Fraud Triangle.png
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Summary
| Description |
English: The Fraud Triangle or Compromise Triangle was first proposed in 1951 in the article "Why Do Trusted Persons Commit Fraud? A Social-Psychological Study of Defalcators" in the Journal of Accountancy by Donald Cressey and Edwin Sutherland. This was later researched by a team from KPMG and the term "Fraud Triangle" was coined by one of the researchers, W. Steve Albrecht, Ph.D., CFE, CPA, CIA.
This visualization of the Fraud or Compromise Triangle is my own work. |
| Date | |
| Source | Own work |
| Author | DavidBailey |
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| Date/Time | Thumbnail | Dimensions | User | Comment | |
|---|---|---|---|---|---|
| current | 16:40, 17 September 2015 | | 1,109 × 960 (88 KB) | DavidBailey | User created page with UploadWizard |
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