A Short Guide to Ethical Risk

Providing an overview of the theories of ethics that bear on the business world, this guide explains the human behaviour that gives rise to fraud and corruption in terms of a 'fraud triangle theory' according to which unethical behaviours happen when three risk components - psychological pressure, opportunity and rationalisation - are present.

Oferind o imagine de ansamblu asupra teoriilor etice care influenteaza lumea afacerilor, acest ghid explica comportamentul uman care da nastere fraudei si coruptiei in termenii ,,teoriei triunghiului fraudei", conform careia comportamentele neetice se produc atunci cand sunt prezente trei componente de risc - presiunea psihologica, oportunitatea si rationalizarea.