FraudThe auditor's responsibility for fraud, and the fraud triangle.Accounting & FinanceThe fraud triangle and audit response.Fraud triangleIncentive — a pressure or target to meetOpportunity — a weak or overridden controlRationalisation — a story that makes it acceptableAudit responseProfessional scepticism throughoutTest journal entries, especially late onesReview accounting estimates for biasConsider unusual or complex transactionsDiscuss fraud risk within the teamPreventing and detecting fraud is management's responsibility. Theauditor plans to detect material fraud, not all fraud.Fraudlearnposters.com
Fraud — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Fraud poster

8 entries in 2 groups.

The fraud triangle and audit response.

Preventing and detecting fraud is management's responsibility. The auditor plans to detect material fraud, not all fraud.

Questions about the Fraud poster

What’s on the Fraud poster?
8 entries in 2 groups. The fraud triangle and audit response. Fraud triangle: Incentive — a pressure or target to meet, Opportunity — a weak or ove…; Audit response: Professional scepticism throughout, Test journal entries, especially…. Preventing and detecting fraud is management's responsibility. The auditor plans to detect material fraud, not all fraud.
Who is the Fraud poster for?
Fraud belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning audit & assurance can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Fraud poster?
Detecting fraud is not the auditor's primary duty, but they must consider its risk. A wall chart earns its place by being glanceable from where the work is happening, so Fraud belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Fraud?
Assurance Engagements, Audit Documentation and Audit Evidence sit alongside Fraud in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Assurance EngagementsAudit DocumentationAudit Evidence
Is the Fraud poster free to download and print?
Yes. Fraud downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Fraud poster print at?
Fraud is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Fraud loses nothing.Printing guide

Related posters

Charts that sit alongside Fraud on the same wall.

Browse every Accounting & Finance poster, or start from the full catalogue.