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RESUME CHAPTER II
WHY PEOPLE COMMIT FRAUD
(Untuk memenuhi Tugas mata kuliah Forensic Acc & Fraud Examination)
Oleh:
Silvia Dwi Erfianti (105020305111003)
Universitas Brawijaya
Fakultas Ekonomi & Bisnis
Akuntansi
2013
CHAPTER II
WHY PEOPLE COMMIT FRAUD
WHO COMMITS FRAUD
College student and Fraud Pro
Other Property Offenders
WHY COMMITS FRAUD
Although there are thousands of ways to perpetrate fraud, Dennis Greer’s fraud in the chapter opening vignette illustrates three key elements common to all of them. His fraud includes (1) a perceived pressure, (2) a perceived opportunity, and (3) some way to rationalize the fraud as acceptable. These three elements make up what we call the fraud triangle. The three conditions are present when fraud occurs, are:
1. Pressure
Management ot other employees may have an incentive or be under pressure, which provides a motivation to commit fraud.
2. Opportunity
Circumstances exist for example, the absence of control, ineffective controls, or the ability of management to override controls- that provide an opportunity for fraud to be perpetrated.
3. Rationalization :
Those involved in a fraud are able to rationalize a fraudulent act as being consistent with their personal code of ethics. Some individual possess an attitude, character or set of ethical values that allows them to knowingly and intentionally commit a dishonest act.
THE FIRST ELEMENT: PRESSURE
Fraud is perpetrated to benefit oneself or to benefit an organization, or both. Employee fraud, in which individuals embezzle from their employers, usually benefits the perpetrator. Management fraud, in which an organization’s officers deceive investors and creditors, is most often perpetrated to benefit an organization and its officers. Most experts on fraud believe these pressures can be divided into four types (1) financial pressures, (2) vices, (3) workrelated pressures, and (4) other pressures.
Financial Pressures the six most
WHY PEOPLE COMMIT FRAUD
(Untuk memenuhi Tugas mata kuliah Forensic Acc & Fraud Examination)
Oleh:
Silvia Dwi Erfianti (105020305111003)
Universitas Brawijaya
Fakultas Ekonomi & Bisnis
Akuntansi
2013
CHAPTER II
WHY PEOPLE COMMIT FRAUD
WHO COMMITS FRAUD
College student and Fraud Pro
Other Property Offenders
WHY COMMITS FRAUD
Although there are thousands of ways to perpetrate fraud, Dennis Greer’s fraud in the chapter opening vignette illustrates three key elements common to all of them. His fraud includes (1) a perceived pressure, (2) a perceived opportunity, and (3) some way to rationalize the fraud as acceptable. These three elements make up what we call the fraud triangle. The three conditions are present when fraud occurs, are:
1. Pressure
Management ot other employees may have an incentive or be under pressure, which provides a motivation to commit fraud.
2. Opportunity
Circumstances exist for example, the absence of control, ineffective controls, or the ability of management to override controls- that provide an opportunity for fraud to be perpetrated.
3. Rationalization :
Those involved in a fraud are able to rationalize a fraudulent act as being consistent with their personal code of ethics. Some individual possess an attitude, character or set of ethical values that allows them to knowingly and intentionally commit a dishonest act.
THE FIRST ELEMENT: PRESSURE
Fraud is perpetrated to benefit oneself or to benefit an organization, or both. Employee fraud, in which individuals embezzle from their employers, usually benefits the perpetrator. Management fraud, in which an organization’s officers deceive investors and creditors, is most often perpetrated to benefit an organization and its officers. Most experts on fraud believe these pressures can be divided into four types (1) financial pressures, (2) vices, (3) workrelated pressures, and (4) other pressures.
Financial Pressures the six most