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These studies suggest that fraud theory encompasses various models such as the Fraud Diamond, Fraud Triangle, Integrity Model, and S.C.O.R.E. model, each focusing on different factors like human behavior, integrity, pressure, opportunity, rationalization, ego, and collusion to understand and prevent fraud.
20 papers analyzed
Fraud theory encompasses various models and frameworks developed to understand the motivations and conditions that lead individuals to commit fraud. These theories are crucial for detecting, preventing, and mitigating fraudulent activities within organizations. The most prominent theories include the Fraud Triangle, Fraud Diamond, Fraud Pentagon, and newer models like the S.C.O.R.E. model and the Integrity model.
Fraud Triangle Theory:
Fraud Diamond Theory:
Fraud Pentagon Theory:
S.C.O.R.E. Model:
Integrity Model (Fraud Square):
Cyclical Nature of Fraud:
Fraud theory has evolved significantly from the foundational Fraud Triangle to more complex models like the Fraud Diamond, Fraud Pentagon, S.C.O.R.E. model, and Integrity model. Each model adds new dimensions to our understanding of the factors that drive fraudulent behavior, emphasizing elements such as capability, ego, collusion, and integrity. These theories collectively provide a comprehensive framework for detecting, preventing, and managing fraud within organizations.
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