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		<title>Key Elements of Occupational Fraud. Fraud Triangle &#8211; motivation, opportunity, and rationalization.</title>
		<link>http://www.kutenk.com/2009/11/key-elements-of-occupational-fraud-fraud-triangle-motivation-opportunity-and-rationalization/</link>
		<comments>http://www.kutenk.com/2009/11/key-elements-of-occupational-fraud-fraud-triangle-motivation-opportunity-and-rationalization/#comments</comments>
		<pubDate>Tue, 03 Nov 2009 01:00:59 +0000</pubDate>
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				<category><![CDATA[Fraud]]></category>
		<category><![CDATA[business fraud]]></category>
		<category><![CDATA[financial fraud]]></category>
		<category><![CDATA[fraud detection]]></category>
		<category><![CDATA[fraud management]]></category>
		<category><![CDATA[fraud prevention]]></category>
		<category><![CDATA[Fraud Triangle]]></category>
		<category><![CDATA[Internal Fraud]]></category>
		<category><![CDATA[Occupational Fraud]]></category>

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		<description><![CDATA[			
				
			
		

Fraud Triangle
Three key elements are present in every internal fraud: motivation, opportunity, and rationalization. These three elements have become known as the &#8220;fraud triangle.






Motivation
The motivation component of fraud or embezzlement is the pressure or &#8220;need&#8221; that a person feels. It could be a true financial need, such as the need to replace belongings after a [...]


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