**5. Theory of the fraud star**

"The dirty economy, drug trafficking, fraud, and corruption are contemporary plagues sheltered by that anti-value, the one that maintains that we are happier if we get rich, whatever it may be."<sup>13</sup>

The time produces a process of change in the world, people and processes is changing, crimes too, corruption mutates, fraud mutates, then taking into account the previous theories, be the triangle of fraud by Donald Cressey and Edwin Sutherland, and the Fraud Diamond (**Figure 3**).

The Fraud Star Theory is based on seven elements:

