Adapted from Dorminey et al. (2012).
On the left-hand side, the traditional fraud triangle identifies the pre-fraud state of nature as perceived by the perpetrator.
The central section of the model presents organizational and societal interventions (e.g., internal controls, broader
elements of corporate governance, legal and regulatory environment) aimed at reducing fraud. On the right-hand side, the
model focuses on the specific elements of the post-fraud state: the criminal act itself, the efforts to conceal the act, and an