Page 32 - Internal Auditor M.E. - June 2019
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audit expectations
By: Majed Al Rashid Editor: Ayman Abdel Rahim
When Trust Turns Into an
Opportunity
Motivation, Rationalization and the justification of the act to be committed important factor because it is the only one
Opportunity are the three factors that must and the reasons for persuading one’s mind that can be oversighted, controlled and
be met and available to enable a fraudster that this work leads to justifiable benefit reduced. The opportunity factor is the
committing fraud. The motivation may be and an acquired right in some cases. While possibility of a defect in the procedures
a material; to make money, or moral; to the third factor, which is in relation to the such as lack of control measures or lack of
achieve fame. Rationalization, however, is availability of an opportunity, is the most effectiveness. However, what if the trust
32 INTERNAL AUDITOR - MIDDLE EAST JUNE 2019
