Well, it's time to examine the last part of the fraud triangle: the rationalization of the person who commits the fraud.
This is easily the most "psychological" of the three sides of the fraud triangle. After the fraudster has the perceived need to commit the fraud (because the fraudster needs something, whether a real or perceived necessity) and when the fraudster has the opportunity to commit the fraud (whether it is an active or passive opportunity), the fraudster ultimately has to rationalize his behavior.
This is a critical element because if the fraudster needs to rationalize his behavior, then it is clear that the fraudster, at some level, realizes that what he is doing is wrong. We will spend the next few posts examining how some people have rationalized their behavior.
This is easily the most "psychological" of the three sides of the fraud triangle. After the fraudster has the perceived need to commit the fraud (because the fraudster needs something, whether a real or perceived necessity) and when the fraudster has the opportunity to commit the fraud (whether it is an active or passive opportunity), the fraudster ultimately has to rationalize his behavior.
This is a critical element because if the fraudster needs to rationalize his behavior, then it is clear that the fraudster, at some level, realizes that what he is doing is wrong. We will spend the next few posts examining how some people have rationalized their behavior.
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tausk
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