Cause of The Fraud Commission Paper

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After Dorminey, Fleming Cranes Acher & Riley (2010), originally from ITF work

Edwin Sutherland (1939), Donald Cressey, a criminal criminal, was the first to

investigate the reasons why people were confused in 1950. It was concluded that there

must be three reasons why a person could commit fraud; financial pressure,

opportunities and rationalization.

2.2.1.1 Financial Pressure

According to Lister (2007, p.63), the cause of fraud is a "source of heat." He also

believed that someone would not commit fraud because of the pressure in his life. The

working pressure of different wage structures, external pressure and the pressure to

pay for lifestyle are the three types of motivation.

The cause of the fraud commission is often related to the personal pressure or pressure

of the company on the person, Vona (2008). Albrecht, W. S., Albrecht, and C.

Albrecht, D.C. (2008), but noted that financial and non-financial pressure could be,

and provide examples of pressure on financial claims that could encourage fraud;

Personal financial losses, sales decline, financial forecasts and unnecessary financial

needs, incapacity to compete with other companies, desires, lifestyle, personal debt.

The short term end of the mortgage crisis. They also provided examples of

non-financial problems; It should have a better effect than actualized performance,

confusion on work or challenging system.

Murdock (2008) also stated that pressure can be money, not money, pressure and

social. When people feel that they cannot succeed because of their social status, they

are called political and social pressure. If employees are encouraged to make fraud

through personal or financial pressure, Rae and Subramanian (2008) say their

problems.

2.2.1.2 Possibilities

Lister (2007, p.63) saw the opportunity as "the fuel that makes the fire". He said that a

person should be able to commit fraud even if he has the reason. Cases at the time of

opportunity include; absence of separation of functions, strong fluctuation of the main

management positions and multiple operations or organizational structures. The

perception of Vona (2008) is that the fraud in an organization depends on the position

of the person within the organization. He also considered that there was a direct link

between the possibility of fraud and the possibility of concealing fraud.Understanding

the possibility of fraud, investigators can identify fraudulent systems that one can do

and how fraudulent risks occur when controls do not work as directed by the

authorities.

Albrecht et al. (2010) provided examples of fraud possible, such as; Lack of

administration, lack of control over fraud, lack of discipline for frauds, lack of access

to information and lack of audit management. According to Rae & Subramanian

(2008), the opportunity implies weakness in the system where the employee has the

ability or ability to work, which makes it possible for fraud. In the case of effective

control, control over regulatory control or avoiding controls increases the possibility

of fraud.

2.2.1.3 Rationalization

Lister (2007, p.63) defines rationalization as "oxygen that ignites the fire." He argued

that auditors have access to an organization's corporate culture even if they can not

evaluate a person's personal value systems in the organization. Examples of

rationalizations may use the manager to commit fraud: "We must hold the stock

price" or "for the good of society" (Albrecht et al., 2010). Rae and Subramanian (2008)

considered rationalization as a justification for fraudulent behavior due to lack of

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After Dorminey, Fleming Cranes Acher & Riley (2010), originally from ITF work Edwin Sutherland (1939), Donald Cressey, a criminal criminal, was the first to investigate the reasons why people were confused in 1950. It was concluded that there must be three reasons why a person could commit fraud; financial pressure, opportunities and rationalization. 2.2.1.1 Financial Pressure According to Lister (2007, p.63), the cause of fraud is a "source of heat." He also believed that someone would not commit fraud because of the pressure in his life. The working pressure of different wage structures, external pressure and the pressure to pay for lifestyle are the three types of motivation. The cause of the fraud commission is often related to the personal pressure or pressure of the company on the person, Vona (2008). Albrecht, W. S., Albrecht, and C. Albrecht, D.C. (2008), but noted that financial and non-financial pressure could be, and provide examples of pressure on financial claims that could encourage fraud; Personal financial losses, sales decline, financial forecasts and unnecessary financial needs, incapacity to compete with other companies, desires, lifestyle, personal debt. The short term end of the mortgage crisis. They also provided examples of non-financial problems; It should have a better effect than actualized performance, confusion on work or challenging system. Murdock (2008) also stated that pressure can be money, not money, pressure and social. When people feel that ...
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