When dealing with fraud audits in related cases, the Fraud Triangle always comes to mind. The concept was developed in the 1950s by Donald Cressey, a well-known criminologist; the idea is to first understand why people commit fraud.
When people are under PRESSURE, it gives them the reason and attempt to RATIONALISE their actions to commit it when such OPPORTUNITY arises. How do we tackle fraud in preventing it in our management system?
Conducting effective and systematic audits is an integral part of the solution to fraud prevention.
Would like thank you for the opportunity to be able to share knowledge as a trainer with the professionals in the Government sector yesterday.