Forensic audit 28 april 2013

Page 10

What are the key ingredients for fraud? “A practically conclusive test as to the fraudulent character of a deception for criminal purposes is this:

Ingredients of a fraud…

Greed

Opportunity

Needs

Expectancy of being caught is low

Did the author of the deceit derive any advantage from it which he could not have had if the truth had been known?” - Stephen’s “History of the Criminal Law of England”

“The antidote for crime should be administered in childhood, by the parents. The problem is not fundamentally that of the improper child so much as it is that of the improper home.” - John W. Hill

G

O

N

E

A person “becomes criminal because of an excess of definitions favorable to violation of the law over definitions unfavorable to violation of the law” - Edwin H. Sutherland “Principles of Criminology”


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