Abstract
The study established the relationship between the Fraud Triangle and the increase of fraud.
It was prompted by the increase of repeated fraud cases in Seventh Day Adventist Secondary
Schools in Central Zimbabwe Conference.
The study adopted a quantitative descriptive research design to establish the relationship
between the Fraud Triangle and the increase of fraud cases in Seventh Day Adventist
Secondary Schools in Central Zimbabwe Conference.
The population study considered was all the (11) elven secondary schools in Central
Zimbabwe Conference. The population size of the study was 42(forty-two) respondents and
self administered questionnaires were used to collect data from the administrators and
accounting staff.
The study found out that there was a positive relationship between the Fraud Triangle and the
increase of fraud cases in the Seventh Day Adventist Secondary Schools in Central
Zimbabwe Conference. The significant levels were not so high but however all the three
factors that constituted the Fraud Triangle of pressure, opportunity and rationalization
existed.
From the findings, it was recommended that the triangle be dismantled. The leg of the Fraud
Triangle which management has control over is the opportunity factors to commit fraud.
Management was recommended to tighten more the internal controls of the institutions to
reduce fraud. It was also recommended that seminars should be held regularly for key
workers in schools in order sensitize them on fraud and its consequences both to the
employee and to the organization. Finally it was recommended, that the remuneration
committee should review the salary and benefits of employee if they were reasonable.
Sithole, B (2021). Fraud In Seventh Day Adventist Secondary School In Central Zimbabwe Conference. Afribary. Retrieved from https://tracking.afribary.com/works/fraud-in-seventh-day-adventist-secondary-school-in-central-zimbabwe-conference
Sithole, Bridget "Fraud In Seventh Day Adventist Secondary School In Central Zimbabwe Conference" Afribary. Afribary, 04 May. 2021, https://tracking.afribary.com/works/fraud-in-seventh-day-adventist-secondary-school-in-central-zimbabwe-conference. Accessed 25 Nov. 2024.
Sithole, Bridget . "Fraud In Seventh Day Adventist Secondary School In Central Zimbabwe Conference". Afribary, Afribary, 04 May. 2021. Web. 25 Nov. 2024. < https://tracking.afribary.com/works/fraud-in-seventh-day-adventist-secondary-school-in-central-zimbabwe-conference >.
Sithole, Bridget . "Fraud In Seventh Day Adventist Secondary School In Central Zimbabwe Conference" Afribary (2021). Accessed November 25, 2024. https://tracking.afribary.com/works/fraud-in-seventh-day-adventist-secondary-school-in-central-zimbabwe-conference