A closer look at fraud rationalisation

Counter-fraud practitioners are well-conversant with the Fraud Triangle but may less often consider the varying ways that individuals committing financial crime engage with its three elements. Stephanie Mongiello of the University of North Texas at Dallas discusses how different types of fraudster relate to rationalisation and strategies for organisations to protect against them.

Stephanie Mongiello JD, CFE is Associate Professor of Accounting at the University of North Texas at Dallas (+1 (972) 338-1812, stephanie.mongiello@untdallas.edu). She has previously practised as an attorney in a wide range of taxation matters.

Counter-fraud practitioners are well-conversant with the Fraud Triangle but may less often consider the varying ways that individuals committing financial crime engage with its three elements. Stephanie Mongiello of the University of North Texas at Dallas discusses how different types of fraudster relate to rationalisation and strategies for organisations to protect against them.