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Exploring the Fraud Triangle: Understanding the “Why, Who, and How” of Financial Reporting Fraud

Fraud rarely happens by accident. Behind almost every case lies a familiar pattern — the fraud triangle, which shows how incentives, pressures, and opportunities combine to drive unethical behaviour.

This practical and thought-provoking 90-minute webinar explores the fraud triangle in the context of financial reporting and auditing, examining why fraud occurs, who commits it, and how it happens. Using practical examples, the session also looks at how auditors can respond effectively — from recognising red flags to designing audit procedures that address the realities of human behaviour.

Key Topics Covered:

• Understanding the fraud triangle and behavioural drivers
• Common incentives, pressures, and opportunities in fraud cases
• Profiles of perpetrators and how fraud typically occurs
• Auditor responsibilities under ASA 240
• Enhancing fraud risk assessment, scepticism, and documentation

Who Should Attend:
Auditors, accountants, financial controllers, and governance professionals involved in fraud risk assessment, audit planning, or financial reporting.

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