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Risks and fraud: A theoretical approach
2021
Revista Perspectiva Empresarial
Objective. To explain fraud occurrence —under three theoretical models— and apply it to the organization's hierarchy. Methodology. Based on the IIA risk outlook for 2021, an exploratory theoretical scope of analysis was constructed. Risks were considered under the umbrella of three fraud theories: Triangle of Cressey; Diamond of Wolfe and Hermanson; and Pentagon of Crowe. Results. Fraud occurrence may be explained by the perpetrator's position across the hierarchical organization chart: where
doi:10.16967/23898186.712
fatcat:psgeoytuf5ebziadqqqxyuukyi