This article in Food Safety Magazine examines the widespread fraud that prevailed at the Atlanta Public School system. Probing the likely causes, Geogg Schaadt goes beyond the Fraud Triangle, and hones in on the detrimental culture. The point is not that the Fraud Triangle is “wrong” – but it can require further evaluation. Developed by criminologist Dr. Donald Cressey, the Fraud Triangle is a model for explaining factors that cause someone to commit occupational fraud.
This article in Forbes even explains Bernard Madoff’s Ponzi scheme in terms of the Fraud Triangle.
Fraud Magazine starts with the Fraud Triangle framework but provides extensions and their benefits to the 3 sides of Perceived Pressure, Perceived Opportunity, and Rationalization.