Ernst & Young s Fraud Investigation and Dispute Services Practice developed a piece of linguistic, fraud-monitoring software that identified language commonly used among employees engaged in corporate malfeasance. The accounting giant plans to offer their newly developed fraud-detection capacity as a service to their clients. E&Y and the FBI produced these common fraud phrases by monitoring email conversations that take place within what they call the fraud triangle, which is apparently that dubious place where pressure, rationalization, and opportunity meet
Source: https://threatpost.com/how-fail-corporate-fraud-010813/77378/