Fraud Triangle vs Integrity Triangle
By Mikhail Ben Rabah, CIA, CFE, CRMA
Government Audit Manager, Presidency of the Government, Tunisia.
While the Fraud Triangle explains what motivates fraudsters, the Integrity triangle emphasizes the values that encourage people to do what is right for the organization.
Source: The Anti-Fraud Playbook – ACFE
- Overzealousness, a Threat to Auditors’ Objectivity? - January 19, 2021
- How Worthy Time Management is in Internal Auditing - December 28, 2020
- Sense-making, A Core Competency for Internal Auditing? - December 25, 2020