Professional reference
Source character: Guidance
Introductory professional resource explaining fraud and the Fraud Triangle. Relevant section: “Why Do People Commit Fraud?”. Provides the ACFE’s presentation of the three factors and their connection to Cressey’s research. No publication date displayed. Accessed 4 November 2026.
Authors: Association of Certified Fraud Examiners (ACFE)
Publication: ACFE – Fraud Resources Library
DOI/URL: https://www.acfe.com/fraud-resources/fraud-101-what-is-fraud
Citation:
Association of Certified Fraud Examiners (ACFE). (o. J.). Fraud 101: What Is Fraud? ACFE. Abgerufen am 4. November 2026.