問65
頻出度★★★
企業での内部不正などの不正が発生するときには，“不正のトライアングル”と呼ばれる3要素の全てがそろって存在すると考えられている。“不正のトライアングル”を構成する3要素として，最も適切なものはどれか。
平成31年度 春期 ITパスポート試験 問65
テクノロジ系セキュリティ › 情報セキュリティ
This question's explanation and your answers so far.
解説
問 65
Incorrectア
Opportunity is correct, but information is not one of the elements of the fraud triangle. In addition, motivation, which should be included, is missing, so this set of three elements is inappropriate.
Incorrectイ
Opportunity and motivation are correct, but information is not one of the elements, and the essential element rationalization is missing, so this is inappropriate.
- ウ
正解 The “fraud triangle” is a model proposed by the American criminologist Cressey that describes the conditions under which fraud occurs; fraud is considered likely when all three elements — opportunity, motivation (pressure), and rationalization — are present together. Opportunity refers to an environment in which fraud can be carried out (e.g., being able to handle cash alone, or having no checking system); motivation refers to the circumstances or pressure that lead to fraud (e.g., debt or performance quotas); and rationalization refers to the psychology of justifying the fraud to oneself, with thoughts such as “I am not doing anything wrong” or “I will pay it back later.” The only choice that contains exactly these three words, no more and no less, is ウ (opportunity, rationalization, motivation), so it is the correct answer. In preventing insider fraud, removing any one of these three elements — especially reducing opportunity through controls — is considered effective.
Incorrectエ
Rationalization and motivation are correct, but information is not one of the elements, and opportunity — which represents the environment in which fraud can be carried out — is missing, so this is inappropriate.
ここがポイント
- The three elements of the fraud triangle are opportunity, motivation (pressure), and rationalization; information is not included.
- When all three elements are present, fraud is likely to occur, and removing any one of them — especially reducing opportunity through controls — is the basic approach to preventing insider fraud.
用語