Professional Documents
Culture Documents
Fraud
Triangle
Pressure Rationalization
16/05/2011 rlangi Consultancy 9
THE FRAUD TREE
Asset Fraudulent
Corruption
Misappropriations Statements
Conflicts
of Interest Cash Financial
Illegal
Gratuities
Economic
Extortion
10
16/05/2011 rlangi Consultancy 10
16/05/2011 rlangi Consultancy 11
16/05/2011 rlangi Consultancy 12
Initial Detection of Frauds
23.8%
Internal Audit
18.6%
23.6%
Tip From Employee
26.3%
21.3%
By Accident
18.8%
18.4%
Internal Controls
15.4%
10.9%
External Audit
11.5%
7.8%
Tip from Customer
8.6%
6.2%
Tip from Vendor
5.1%
5.1%
Anonymous Tip
6.2%
0.9%
Notified by Police
1.7%
Transparency
- pp 26, 29 (x3)
Accountability
- p95 (x1)
Governance
- pp7, 89 (x5)