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What is the difference between occupational fraud and abuse

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Discussion

1. What is the difference between occupational fraud and occupational abuse? Discuss and provide examples. If you have an organizational anecdote, please provide it. Change names and personal references to avoid any improper disclosures to the class.

2. Cressey's "fraud triangle" states that three factors-non-shareable financial need, perceived opportunity, and rationalization-are present in cases of occupational fraud. Which of these three factors, if any, is the most important in causing executives, managers, and employees to commit occupational fraud?

3. Do you have any other theories about fraud from your work or life experiences? These need not be validated--observations will be fine.

Reference no: EM131505621

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