When going into this class, I wasnt sure exactly what to expect. I
thought the concept of forensic accounting was something I had
never experienced. However, a lot of the concepts in this class are
ones previously covered in various classes over the course of this and
my undergrad degree. One topic that always stands out is the fraud
triangle. The fraud triangle essentially says "individuals are motivated
to commit fraud when three elements come together: (1) some kind
of perceived pressure, (2) some perceived opportunity, and (3) some
way to rationalize the fraud as not being inconsistent with one’s
values.” (NWC, n.d.) I liked applying that theory to the Worldcom
fraud scheme. Additionally, I watch a lot of crime dramas and learning
about the fraud triangle helps me better understand the detectives
perspective when trying to determine who is committing the crime
(whether it be fraud or any other crime.) I like being able to take
concepts and applying them to different areas of life.
Fraud triangle
. National Whistleblower Center. (n.d.). Retrieved April
4, 2023, from https://www.whistleblowers.org/fraud-triangle/
