We see fraud being committed in this week's scenario, so let us talk a little bit about fraud.Most people that commit fraud against their employers are not career criminals.The vast majority have no criminal history and do not consider themselves to be lawbreakers.So, what causes an otherwise law-abiding individual to commit fraud?

The best and most widely accepted model for explaining why "good people" commit fraud is the Fraud Triangle.This is a model developed by Dr. Donald Cressey, a criminologist whose research focused on embezzlers he called "trust violators." According to Cressey, there are three factors that must be present for an ordinary person to commit fraud.All three of these factors must be present at the same time for fraud to occur.The three factors are referred to as:

1. Pressure
2. Perceived Opportunity
3. Rationalization