Donald Cressey

Donald Cressey was a sociologist who studied why people commit crimes, especially embezzlement. He developed the "Fraud Triangle," which explains that financial pressure, opportunity, and rationalization must all exist for someone to commit a theft. For example, an employee might feel pressured by debt, see an opportunity to take money, and justify the act by convincing themselves it’s okay or temporary. Cressey’s work helps organizations understand how internal factors contribute to fraud, emphasizing the importance of controls and ethical culture to prevent criminal behavior within businesses.