Definition
The fraud triangle is a model used to explain fraud, based on the three factors of pressure, opportunity, and rationalisation.
Context
The fraud triangle is a key concept in fraud risk assessment and is closely linked to internal controls and the analysis of occupational fraud. It is used to systematically identify risk factors and behavioural patterns.
Meaning
It serves as a foundational analytical model for fraud prevention, detection, and investigation by structuring the key drivers of fraudulent behaviour.
Example
Financial pressure combined with weak internal controls.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Fraud Triangle", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/fraud-triangle/, accessed April 18, 2026.