JD Supra

A Toxic Culture and the Fraud Triangle: Part 2

Today, I wrap-up a two-part series on the intersection of a toxic culture and the Fraud Triangle. We began by exploring the attributes of a toxic culture and how they might lead to the rationalization ...
JournalofAccountancy

Mitigate or exacerbate fraud risk? Culture’s critical role

Carey Miller, CPA/CFF, is a co-author of this quarter’s FVS Eye on Fraud report, focused on the role of organizational culture in reducing fraud risk. Miller, a partner at the firm J.S. Held, joined ...
American Banker

Western Alliance co-created tech blocks class action fraud

The project, which the bank calls Triangle of Fraud Protection, began during a crisis that threatened the ability of victims in class action lawsuits from receiving just compensation. Between 2021 and ...
Forbes

Fraud: How Good People Justify The Unthinkable

Forbes contributors publish independent expert analyses and insights. I am a consultant on white-collar crime and former convicted felon. I have spoken to hundreds of people who have been convicted or ...
JD Supra

A Toxic Culture and the Fraud Triangle: Part 1

The fraud triangle is well-known to most compliance practitioners. It is pressure, opportunity and rationalization. When these three factors converge, there is danger of an ethical lapse which could ...