If business ethicists had a holy grail, it would be a tool that would enable us to look into the future and predict when people were going to commit unethical acts. Although it is not exactly a crystal ball, the concept of the Fraud Triangle provides a unique road map to understanding the conditions that often lead well-intentioned individuals to commit fraud.
Ragatz, Julie Anne, "The Fraud Triangle Can Be an Ethics Crystal Ball" (2015). Faculty Publications. 261.