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Chapter 3 <br /> <br />Fraud, Waste and Abuse <br /> <br />As a practice, we remain mindful and <br />document instances of fraud, waste, and <br />abuse within the scope of the audit <br />objective and not specifically Countywide. <br /> <br />Management reported no fraud, ongoing <br />investigations, and pending litigation that <br />may impact this audit. <br /> <br />We did not identify instances of fraud, <br />waste or abuse throughout this audit <br />engagement. <br /> <br /> <br />Fraud Triangle Diagram. <br /> <br />Pressure: Financial or emotional force pushing towards fraud. <br /> <br />Opportunity: Personal justification of dishonest actions. <br /> <br />and <br /> <br />Rationalize: Ability to execute plan without being caught. <br /> <br />Graphic: Fraud Triangle, courtesy Office of the County Auditor <br /> <br />Fraud, Waste, and Abuse 32 <br />