Hear from Peter Harris, CPA, CFA, CMA, CIA, CLU, and CCIFP as he discusses the three elements of the fraud triangle, which are (1) a perceived un-shareable financial need (motive/pressure), (2) a perceived opportunity to commit fraud, and (3) the rationalization of committing the fraud.

Want to learn more? Explore CFMA's educational opportunities at cfma.org/education. 

To read more about change orders, explore the articles on CFMA’s Content Hub at cfma.org/content-hub. 

Disclaimer: The information contained herein should NOT be used as a substitute for the advice of a qualified professional. The information provided here is for informational purposes only. This content may not cover all possible scenarios or outcomes, so we encourage you to check with a professional if you have specific questions or concerns regarding your company. CFMA strives to provide accurate and up-to-date information, no guarantee is made to that effect.