gn Beyond the Fraud Triangle: A New Theory of Why Organisational Fraud Happens

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Chris Freeman from Public Sector Fraud Authority and the University of Portsmouth, closed Counter Fraud 2026 with a session from a different angle: his doctoral research into fraud theory. Stepping outside his day job, Freeman made the case that the Fraud Triangle - the framework that has underpinned counter fraud thinking for decades - is insufficient for understanding organisational fraud, and shared the emerging model he is building to replace it. Here is a summary of what he said:

Source: https://blog.govnet.co.uk/fraud/beyond- ... ud-happens