In order to enhance cooperation with other universities and professional associations, Audit department (Auditing and Accounting Falcuty of HoChiMinh University of Banking) took part in a seminar with the topic “Why do people commit to fraud?”. The seminar was organized on the afternoon of March 31, 2023, at Room B1-302 at EUH, by the School of Accounting, and the Association of Certified Fraud Examiners Vietnam Chapter (ACFE Vietnam Chapter).
The seminar took place in English with the representatives of Mr. Saman Bandara - current President of ACFE Vietnam Chapter, Dr. Bui Quang Hung – UEH Vice President, Vice President of ACFE Vietnam Chapter, the members of ACFE Vietnam Chapter, EY Vietnam, lectures from Ho Chi Minh University of Banking, the School of Accounting, Industrial University of Ho Chi Minh City, University of Finance-Marketing, and more than 200 students from different universities in HoChiMinh City.
To open the seminar, Mr. Saman Bandara, current President of ACFE Vietnam Chapter, Senior Partner at EY Vietnam, again emphasized the importance of fraud investigation, the causes leading to fraud and the necessity to prevent fraud, that is also the meaning of today's conference topic.
At the seminar, the speakers presented more specifically about the elements of Donald Cressey's (1950) Fraud Triangle model, which is a classic study of the world. Three components in this model including: Pressure, opportunity and rationalization were concretized by these speakers along with real cases to help answer the question: "Why do people commit to fraud?".
The seminar was a great success when it provided an excellent opportunity for lecturers and students in accounting and auditing to exchange and listen to the sharing from practicing professionals and experts in the field of anti-fraud activities, improving their professional knowledge, updating their skills on emerging topics, and enhancing their understandings on empirical practices.
ĐT.