Fraud PrismTM In addition to the factors identified in the Fraud Triangle and Fraud Diamond, Tonya Mead, Phd postulates that another factor, the Enforcement risk, or the political will and enforcement power a regulatory body has to exact criminal penalties and sanctions, prior history of enforcement, and the perpetrator’s assessment of the enforcement risk ultimately determines whether a fraudulent act will be committed once and whether it will be continued throughout his/her career.