PressurePressure (incentive or moti

Pressure
Pressure (incentive or motivation) refers to something that motivates people to be a fraudster.
It may come from financial stress, gambling or others from personal life style. However, it is not only
poor person to be a fraudster; there may be a possibility for a wealthy person or top management of the
company to commit fraud as well.
Opportunity
The management of the firm may know the weakness of the internal control process of the
organization. With such knowledge, some managers may use it to perform a fraud as per Cressy’s
research which stated that “fraudster always has the knowledge and the opportunity to commit the fraud”
(cited in Singleton et al., 2006: 10).
Rationalization
Most of fraudsters do not have a criminal record (Albrecht et al., 2009; Association of Certified
Fraud Examiners Report 2008). Actually white collar crime has a personal code of ethics. “It is not
uncommon for a fraudster to be religious” (Singleton et al., 2006: 10). They steal the money or assets
from the company and think that they will pay it back. Unfortunately, they never return the money stolen;
hence, a fraud is committed.
According to the conclusion of Donald Cressey, the fraudulent activity will occur when there
are three factors combined; pressure, opportunity and rationalization.
Research Methodology
This paper attempted to develop the anti-corruption system in the organization in Thailand
using Fraud Deterrence System program (FDS). To develop such system, Conceptual framework was
developed to understand the risk factors influencing a person to commit corruption.
Conceptual Framework
In phase 1, the conceptual framework (Figure 2) was built based on the background and
literature review which consisted of corruption situation, reasons for corruption and fraud deterrence
system program.