There was a lot of work done, mainly from faux legal/ethical corners, on the so-called ‘fraud triangle’. Without pointing only at previous dismissal, there are some fresh insights on why this’all is faux.
One is, as pointed, the presentation that considers the three corners of the triangle (pleonastically not tautologically) to be ‘present’ at one same time. In stead of seeing that there is a (very) definite order of the three. Once started, the march by moral capture / self-blackmail is one-way only. Whether triggered by wilful act or casual impulse (i.e., Kahnemann’s System 2 or System 1 ..!); this is just a fact.
Two, the considerations on the triangle, and how to ‘prevent’ ‘it’, are theoretical only. Because they leave out human nature, where Systems 1 and 2 interplay. Where ‘protection’ against that, is not a theoretical exercise somehow (sic) translated into perfect control — as history learns, all totalitarian dehumanising organisations inevitably (sic) fail, and even trivial implementations will fail due to imperfect control everywhere, by definition through its selection by risk vs. budget balancing.
Yes the Faux triangle sometimes appears to be discussed only by those without due experience in practice. That know not of what ‘ethical’ means when it comes to leading and controlling people. That see only a tiny fraction of perverted Bad people (tellingly forgetting about the difference between Bad and Evil, Nietzschian style) that need to be stopped at all cost… Because Ordnung Muss Sein.