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As an auditor, are you going to hang out long enough with each top-level manager to
determine how they respond to a variety of situations so you can assess their ability
to operate with integrity over time? The time involved for the auditor would be huge
and the intrusiveness even larger. That’s necessary in the fraud scale model.
Dr. Steve Albrecht—The Fraud Scale Top 3 factors from personal characteristic list: • Living beyond
their means • Overwhelming desire for gain • High personal debt Risk factor: Too much trust in key
employees Fraud most likely to occur when: • Situational Pressure is High • Personal Integrity is Low •
Perceived Opportunity is High
The fraud shows the relationship between pressures,opportunities and integrity. With fraud,the
greater the perceived opportunity or the more intense the pressure,the less rationalization it take to
motivate someone to commit fraud. This shows that the more dishonest a perpetrator is,the less
opportunity or/and pressure it takes to motivate fraud.
The types of pressure are financial that include greed,poorcredit,high bills or personal debt,personal
financial losses, and unexpected financial needs. Vce pressures that include gambling, drugs,alcohol.
Work related pressures such as recgniton for job performance,feeling of job dissatisfaction,fear of
losing one’s job and promotion etc.
Albretech believed that ‘when situational pressures and perceived opportunities are high and
personal integrity is low,occupational fraud is much more likely to occur than when the opposite”