Donald Cressey’s “Fraud Triangle” is a classic model used to clarify a widely-supported hypothesis of why the occupational offender commits fraud. (Sridhar Ramamoorti , Daven Morrison ,Joseph W. Koletar, 2009)According to the ACFE, occupational fraud is“the use of one’s occupation for personal enrichment through the measured misuse or misapplication of the employing organization’s resources or assets. The source of fraud lies in voracity and the opportunity for deception. It has severely negative impacts on the economy, society, organizations and individuals. Fraud includes deception schemes, fake, and falsification of data and lying, white-collar crime involves the manipulation of accounts, embezzlement of money, and bribery etc. The fraud
