جستجوی مقالات مرتبط با کلیدواژه « fraud triangle model » در نشریات گروه « علوم انسانی »

The purpose of this study is to provide a comprehensive framework of effective anti-fraud and financial corruption criteria in public and private sector with emphasia on the fraud triangle.In order to achieve the purpose of the study, by studying the literature and the background of the, a set of effective factors were extracted in the framework of anti-fraud and financial corruption. Then, by implementing the fuzzy Delphi method, we identified the most important influencing factors in this framework, which is based on 29 criteria and 159 sub-criteria. In the next step, after the finalization of the framework, by using the best-worst approach, the main dimensions and criteria of the framework were prioritized.The results of the fuzzy Delphi method show that 141 sub-criteria were confirmed out of a total of 159 sub-criteria . Also, the results of ranking the main dimensions and criteria using the best-worst method in this study show that the most important dimensions of the fraud triangle are "opportunity", "justification" and "motivation" respectively.The results of the research help regulatory organizations to develop integrated anti-corruption laws for companies by industry. Also, companies should strengthen the most important anti- fraud and corruption, criteria such as; environmental factors, corporate governance, motivational methods, implementation of laws and regulations, transparency and disclosure, risk management, information and communication technology, interaction of organizations with each other, business partners, attitude and way of thinking of managers, whistleblowing, and human resources procedures in the dimensions of the fraud triangle.

The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors. In this regard, this study compares triangle, Diamond and Pentagon models of fraud in audit plan adjustment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as fraud dimensions. However, the fraud diamond model considers the capability dimension in addition to the three above-mentioned dimensions to assess fraud risk. The fraud pentagon model also considers the arrogance dimension, in addition to the four above-mentioned dimensions. In order to compare these models, an experimental case has been used. The statistical population of the study is certified public accountants in year 2018. The results show that using the fraud diamond model, as compared to the fraud triangle model, and using the fraud pentagon model, as compared to the triangle and diamond models of fraud, lead to more audit plan adjustment.

Fraud risk assessment is one of the most important processes that auditors do in their investigations. Hence, they should try to use appropriate models in assessing Fraud risk. In this regard, this study compares triangle, diamond and pentagon models of fraud in fraud risk assessment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as dimensions of fraud. However, the fraud diamond model, in addition to the three dimensions mentioned above, considers the capability dimension to assess fraud risk. The fraud pentagon model, in addition to the four dimensions, also considers the arrogance dimension as one of the dimensions of fraud. In order to compare these models, an experimental case has been used. Analysis of variance, Tukey and Scheffe tests were used to test the research hypotheses. The statistical population of the research is the certified public accountants working in the audit organization and audit firms in year 2018 which were 1462 auditors in total. Cochran formula was used to calculate the size of sample. According to the statistical population, stratified sampling method was used. The statistical sample consisted of 252 auditors. The results show that the difference of fraud risk assessment among three models is significant. Since this study was conducted with respect to Iran's environment, it can be said that the use of the pentagon fraud model can result to a more appropriate assessment of fraud risk. Therefore, it is recommended that auditors conduct fraud risk assessment using the pentagon fraud model.