In Brief The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about perpetrators' rationalizations.…
Audit vs. Fraud Examination
What’s the Real Difference?
In Brief Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines…
The Association of Government Accountants (AGA) is a nonprofit professional organization for accountants employed in federal, state, local, and international government financial management. Its website…