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Forensic Analyst

Jason Yap, CFA

Forensic Accounting

China Forestry Holdings Co / Forensic Accounting

<p>If you asked anyone whether they think stealing is wrong, most of them would answer “Yes”.  Yet, the Association of Certified Fraud Examiners’ recent report highlighted that organisations globally lost an estimated total of USD4.5 trillion to fraud in 2020 and the truth is, this was not the work of an exceptional few.  Why does fraud happen?  This article explores the use of the Fraud Triangle framework to evaluate and detect fraud risks in a capital markets context. </p>

If you asked anyone whether they think stealing is wrong, most of them would answer “Yes”.  Yet, the Association of Certified Fraud Examiners’ recent report highlighted that organisations globally lost an estimated total of USD4.5 trillion to fraud in 2020 and the truth is, this was not the work of an exceptional few.  Why does fraud happen?  This article explores the use of the Fraud Triangle framework to evaluate and detect fraud risks in a capital markets context. 

Forensics 101: Using the Fraud Triangle Framework to Detect Fraud Risks