Week 8 Assignment.docx - Running head ASSET...

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Running head: ASSET MISAPPROPRIATION 1 Asset Misappropriation Kanya Laing Course Instructor March 13, 2018
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ASSET MISAPPROPRIATION 2 The Fraud Triangle Fraud triangle refers to the structure that tries to explain the reason why most employees decide and engage in fraud. Most often, fraud is white collar crime and the idea of fraud triangle was first introduced by Donald R. Cressey who was an American sociologist and an expert in criminology. Donald categorizes Fraud triangle into three stages ( Bembenista, 2011); a) Pressure on an individual - Pressure can be as a result of financial constraints, debts problems for example when it is insufficient to run the business, As a result, the employees decide to engage in fraudulent activities within the company. They can see this kind of pressure as unsolvable and fear to share their problem with their colleagues who can be able to be of assistance. Most of the workers fear to share financial problems for example gambling debt and to sustain one's lifestyle. This is because they will not
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