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Playing Offense in a High-risk Environment
“Today’s fraudster is clever and operates in an environment ripe for criminal activity. Economic unrest is making it easier for employees to find ways to set fraud in motion – and a new breed of offenders is finding cunning ways to do so. After more than 60 years, the classic fraud triangle of three elements or events that motivate an employee to cross the line has morphed into a Crowe Fraud Pentagon.™ Company boards and senior management must take an offensive stance against the five conditions that precipitate fraud with a clear plan that limits the opportunity for fraud and minimizes the impact when fraud does occur.” Jonathan Marks, CPA, CFE, CFF, Executive Crowe Horwath LLP Download PDF
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