Organizational and professional commitment in professional and nonprofessional organizations

A framework refers to a real or conceptual structure that is intended
to serve as a guide for building something which expands the guide
into something useful. A conceptual framework, on the other hand,
is a set of concepts or ideas organized in a manner that is easy
to communicate to others (Yearwood, 2011). The purpose of the
conceptual framework developed in this study is to describe how
banks in Saudi Arabia can prevent fraud given the capabilities
of potential fraud perpetrators in the country’s banking sector to
commit fraud. The framework is as presented in Figure 1.
Furthermore, Wolfe and Hermanson (2004) study on capability
element of fraud enumerates some important characteristics under
which individual can commit fraud. These traits include person’s
position or function within the organisation that may furnish the
ability to exploit an opportunity for fraud not available to others;
the right person for fraud is smart enough to understand and exploit
internal control weakness and to use the position, function or
authorized access to the greatest advantage; and the right person
has ego and condence that he will not be detected. Other traits
are a successful fraudster can coerce others to commit or conceal
fraud; a successful fraudster tells lies efciently and consistently,
and lastly, a successful fraudster deals with stress. From these
traits, one can deduce the importance of “capability” as an element
of fraud that associates with fraud prevention in any organization.
Popoola (2014) study embraces Wolfe and Hermanson’s (2004)
fraud diamond theory and argues that fraud perpetrators must
possess the mindset, skills, and knowledge, that is, “capability”
to be able to commit fraud. Capability in this sense entails the
ability of an individual to observe the available opportunity,
identify weaknesses in the internal control, and, therefore, turn it
into reality. It is, therefore, evident that capability as an element of
fraud possesses a direct relationship to fraud prevention, especially
in the bank related sector.