A Critical Analysis of the Fraud Triangle for Sustainable Development in Africa

This paper focused on the relevance of the "Fraud Triangle" for sustainable development in Africa. To achieve this objective, a critical review of extant literature was made and it was observed that the fraud triangle exposes to management the conditions that could cause people to be involved in fraudulent practices. Armed, with this information, management is able to effectively design and formulate policies and strategies for the prevention and detection of fraud. As the risks of fraud are minimized or eliminated, an organization becomes more effective and efficient in the production, distribution and promotion of products that arc environmental friendly for sustainability