[Verse 1] There's a theory from fifty-three, Cressey found the key Three conditions come together when integrity breaks free First there's pressure building up, financial stress runs deep Performance targets out of reach, promises they can't keep [Chorus] Pressure, Opportunity, Rationalization Three points of the triangle, fraud's foundation When all three align, that's when trust breaks down Controls stop opportunity from coming around Pressure, Opportunity, Rationalization Guard against the triangle, protect the organization [Verse 2] Second comes opportunity, when controls are weak or gone Trusted access becomes the door when oversight moves on Systems with no checks in place, approvals skipped in line Access without validation, crossing every boundary line [Chorus] Pressure, Opportunity, Rationalization Three points of the triangle, fraud's foundation When all three align, that's when trust breaks down Controls stop opportunity from coming around Pressure, Opportunity, Rationalization Guard against the triangle, protect the organization [Bridge] "I'll pay it back tomorrow" "They'll never even know" "I deserve this compensation" That's how rationalization grows Transparency breaks the spell Makes excuses hard to sell [Verse 3] Third is rationalization, the stories people tell To justify the actions when their judgment starts to fell "Just borrowing for now" they say, "I've earned this anyway" Mental gymnastics justify what conscience should betray [Chorus] Pressure, Opportunity, Rationalization Three points of the triangle, fraud's foundation When all three align, that's when trust breaks down Controls stop opportunity from coming around Pressure, Opportunity, Rationalization Guard against the triangle, protect the organization [Outro] Build your walls around opportunity Let transparency shine bright Three points make a triangle But controls can win the fight
← 1 Why Small Businesses Are Vulnerable | 1 The Classic Bookkeeper Schemes →