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home | My IIA | presentations
8 October 2020
Topic: Financial Crime in a Post Covid-19 Era
Presented by: David Seath, Forensic Partner, Deloitte, and Niki Battson, Associate Director, Deloitte
The fraud diamond is a widely accepted theory that explains the four elements that need to be present for fraud and other unethical behaviour to occur, including: (1) motivation, (2) opportunity, (3) capability, and (4) rationalisation. All four of these elements have been impacted by the COVID pandemic.