FRAUD THEORY
Group Assignment Members of Group: 1. Ghina Rizqy C1L014020 2. Larasati Nanda R. C1L014021 3. Yuni Sofia M. C1L014036 Fraud is one of the most negative factors of society; it had appeared in ancient times and has not disappeared to this day. In today ’ s environment, dominated by democratic, high-tech and information systems, not only the number of the executed frauds has increased, but also their volume; there have also emerged new types of fraud, fraud-committing, and evasion techniques that have been completely unknown before. Here are some of fraud theory which is developed until now: Fraud Triangle Cassey’s theory ―fraud triangle , aiming at emphasizing the basic elements determining fraud: Opportunity is the ability to commit fraud. The perpetrator believes that he/she can conceive and commit acts of fraud without being detected. It should be noticed that opportunities must be perceived as real by the perpetrator, meaning that opportunity is not implicitly r
