Hi, Jun Tomioka here.
Compliance is an important issue in Japan.
There is a theory called ‘Fraud Triangle’
related to this issue.
It says there are three factors when a person
commit a fraud.
1)Perceived Opportunity
It says there is an environment that someone can
commit a fraud. For example, a boss is permissive,
a security check is lenient.
2)Perceived Pressure
It says some reasons why a person tries to commit
a fraud. For example, to go into gambling, to have
huge loans, to feel pressure about his works.
3)Rationalization
It says that someone tries to think it’s not a problem
and make him relieved. For example, ‘it’s a good for
our company’, ’everyone does it, not only me.’
We should understand these three factors and carry out
some measures to avoid some frauds in advance.