Corruption has been an issue for Thailand for a long time. The survey conducted by the
Transparency International, which is the Global Coalition Against Corruption has shown that Thailand
ranked 88th
in 2012 among 174 countries which were surveyed. The ranking for Thailand has not
improved over the past 10 years. Corruption occurs when people misuse their duties for personal gain.
Studies on reasons for corruption indicate that the main cause of corruption is human needs. When
comparing reasons for people to commit corruption and the fraud triangle theory, they are quite related.
Therefore, this paper attempts to explore the Fraud Deterrence System program which is
modified to be used with the corruption model as a tool to alert the business owners, government bodies
and state enterprises for a potential corruption in their organization. However, eliminating corruption
from the society is not easy. While there is need for a tool to detect and prevent corruption from occurring,
there is also a need to promote a mindset and a culture of “sufficient economy” for people to help
reduce their unnecessary needs.