A Study of Measures that Can Be Taken in the Three Lines Model to Prevent Fraudulent Employee Tendencies

This study aims to determine the measures that can be taken to prevent fraudulent tendencies of employees using the three-line model that can be developed in businesses. In fulfilling this purpose, the five components of the fraud pentagon have been taken into account, which are pressure, opportunity, rationalisation, competence, and arrogance. This study is based on the pentagon theory of behaviour development and committing fraud within organisations. Employees’ tendency to commit fraud based on the five components of the fraud pentagon theory, can be reduced by following measures in efficient three-line processes. This study theoretically examines the fraud pentagon in the field of behavioural accounting. In this study, data were collected using qualitative research techniques. In addition, this study contributes to the integration of fraud prevention practices into the control processes of enterprises