A Short Guide to Ethical Risk - Rotta, Carlo Patetta
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Providing an overview of the theories of ethics that bear on the business world, this guide explains the human behaviour that gives rise to fraud and corruption in terms of a 'fraud triangle theory' according to which unethical behaviours happen when three risk components - psychological pressure, opportunity and rationalisation - are present.

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Produktbeschreibung
Providing an overview of the theories of ethics that bear on the business world, this guide explains the human behaviour that gives rise to fraud and corruption in terms of a 'fraud triangle theory' according to which unethical behaviours happen when three risk components - psychological pressure, opportunity and rationalisation - are present.
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Autorenporträt
Carlo Patetta Rotta graduated from the University of Turin in 1994 with a degree in Business & Economics. He has worked within the auditing and control departments for several international organizations in business sectors from automotive to logistics and from real estate to pharmaceuticals and has experience of IT system and network controls. He has been involved in different countries on a number of international fraud-related cases and is currently practising in London. Patetta Rotta has specialised in internal auditing and he is accredited as a Certified Internal Auditor (CIA) by the Institute of Internal Auditors (IIA). He is accredited as a Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners (ACFE). He is also accredited as a Certified Information System Auditor (CISA) by the Information Systems Audit and Control Association (ISACA). Patetta Rotta has published articles on ethics-related issues in a number of professional publications including The Internal Auditor, the magazine of the US Institute of Internal Auditors. Published articles and more information can be found at www.carlopatetta.com.