Fraud Triangle vs Integrity Triangle
By Mikhail Ben Rabah, CIA, CFE, CRMA
Government Audit Manager, Presidency of the Government, Tunisia.
While the Fraud Triangle explains what motivates fraudsters, the Integrity triangle emphasizes the values that encourage people to do what is right for the organization.
Source: The Anti-Fraud Playbook – ACFE
Written by
Mikhail Ben Rabah, CIA, CFE, CRMA, AAIA, AAIR
Senior Internal Audit Expert, Government Auditing and Anti-Fraud Professional, Author, Mentor and Global Guidance Contributor with more than two decades of experience in audit, risk, fraud and public-sector governance. · Qatar
Mikhail Ben Rabah is a senior internal audit and anti-fraud professional with more than 21 years of experience. He currently serves as Senior Internal Audit Expert at Qatar’s General Tax Authority and contributes to the profession as an author, mentor, IIA Global Guidance Contributor and exam writer. His thought leadership covers internal audit, government auditing, fraud risk, emerging technology and AI in tax fraud detection.
