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Jiao, Jason
Internal Auditing, 07/2023, Volume: 38, Issue: 4Trade Publication Article
John was sharing his experience at his company's new real estate agent meeting. "1 In the 1970s, criminologist Donald R. Cressey published a model of the Fraud Triangle, which lists the three conditions that must coexist for fraud to occur: pressure, rationalization, and opportunity.2 Jim, the seller, was under the pressure of selling his house at a higher price to settle in Texas. ...for most people, a real estate transaction probably represents one of the most expensive deals in their lifetimes. ...fraud occurs in real estate businesses, and the significant amount of money involved provides an irresistible incentive to abuse opportunities for personal gain.
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