Studies have shows that the slightest change in the fraud triangle is the one thing that makes a difference between honest to dishonest behavior. When there is a perceived opportunity to get an unearned benefit there can be Fraud. The Fraudster is then tries to rationalize the behavior as acceptable. Ethics and fraud awareness training is the most effective way to prevent the fraud from happening. This shows all employees that the company takes Fraud really seriously, and how they should handle a case of fraud.
Internal controls has an important role in detecting Fraud. The preconditions for detecting frauds apply not only to auditors but to fraud investigators as well. A general knowledge of controls is still required for fraud investigators even though they only intervene when there is a case of known fraud. It is important to determine who can take advantage of control weaknesses opportunity. Audit managers know that it is equally important to make sure that management keeps a strong Fraud policy as it is to have strong control systems.