ABSTRACT
This chapter discusses that the deterrence of fraud and corruption. Deterrence, of course, is a preventative part of a holistic approach, but there are some good reasons to treat it separately from prevention. Deterrence is to discourage potential perpetrators from committing fraud or corruption and the Fraud Triangle offers us a framework through which to do so. The Fraud Triangle gives us three fronts in the battle to discourage fraud and corruption: limiting the motivations; reducing the perception of opportunity and challenging the rationalisation. Fraud and corruption are amongst the wider implications of under-investment in the International non-governmental organisations (INGOs) infrastructure. Similarly, INGOs can consider training and encouraging managers to take an interest in the lives of their staff and spot behavioural red flags not necessarily of fraud or corruption, such as gambling, drugs or alcoholism. Encourage managers to approach such problems with an open and pastoral mindset, not just a disciplinarian or risk management one.
