We know that if we take away one or more legs from the fraud triangle, we limit the possibility of fraud taken place.

We cannot do much about the motivation or the rationalisation to commit fraud. But we can act to limit the opportunity for fraud.

Research has shown that some employees are totally honest (10% of the population), some are totally dishonest (15% of the population), but that many (75% of the population) are swayed by opportunity. We can’t do anything about the 15%, we don’t need to do anything about the 10%, but by limiting the opportunity, we might succeed in keeping 75% of our employees honest.

Once we have explored all the avenues to limit opportunity we could start looking at methods of addressing motivation and rationalisation as the next steps in limiting the possibility of fraud.