What does the pressure element of the Fraud Triangle refer to?

The pressure element of the Fraud Triangle indeed refers to the motivation driving someone to commit fraud. This concept, developed by sociologist Edwin Sutherland, emphasizes that individuals may experience various pressures or motivations that prompt them to engage in fraudulent behavior. These pressures can be financial difficulties, personal problems, or performance expectations that lead an individual to justify committing fraud as a means to resolve their issues.

Recognizing the pressure component is essential in understanding the psychology behind fraud. It highlights that, despite opportunities and rationalizations, it is primarily the pressing external or internal circumstances that can drive an individual toward illicit behavior. This context is crucial for identifying potential fraud risk factors within an organization and addressing them proactively, thus reducing the likelihood of fraud occurring.