Abstract

ORTIZ PANIAGUA, María Luz; JOYA ARREOLA, Roberto; GAMEZ ADAME, Luis Carlos  and  TARANGO LAZARENO, Jarumi. The Theory of Fraud Triangle in the Mexican Business Sector. Rev retos [online]. 2018, vol.12, n.2, pp. 238-255. ISSN 2306-9155.

The main features of the postulates of the fraud triangle theory that best fit the Mexican business sector were identified in this paper. The main problems that encourage fraud are herein explained, such as the absence of financial and internal controls, poor management culture, and fiscal-oriented accounting. The most significant cases were identified in the mini, small, and mid-sized companies with a large contribution to the gross domestic product and the national job market. The methodology used was based on a qualitative, transversal research, according to a pre-designed procedure that enables corroboration of a problem from two sources of information: rational and empirical. Most postulates observed were associated to chance directly linked to control, bookkeeping, and business management.

Keywords : fraud triangle; postulates; business sector.

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