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WHAT 3 FACTORS CAUSES A PERSON TO COMMIT FRAUD?
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According to Donald R. Cressey, president-emeritus of the Association of Certified Fraud Examiners, the three factors contributing to a person committing fraud are:

(1) Pressure/Motivation, (2) Rationalization, and (3) Opportunity 
​Below are examples of each factor

Pressure
  • High levels of debt
  • Gambling addiction
  • Living beyond means
Rationalization
  • Just "borrowing" it
  • I've earned it
  • Everyone has done it
Opportunity
  • Person is trusted
  • Weak internal controls
  • Has access to funds
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  • Home
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    • Education
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