4/22/2026
Forest Park Medical Center
The Forst Park Medical Center Fraud case demonstrates the three elements of the fraud triangle outlined in Chapter 5 LO 5-2. Incentive, Opportunity and Rationalization. The incentive was the desire for financial gain, as doctors were offered large payments for referring patients to the hospital. One spinal surgeon received $7 million, while two bariatric surgeons received payments of $4.5 and $3.4 in kickbacks. The opportunity came from their control over referral and billing systems. This control allowed them to create shell companies and use false agreements to hide the payments. These payments were labeled as “marketing agreements” to make them look legitimate. Rationalization occurred when the participants told themselves the payments were for legitimate services. This belief helped them justify their actions and continue the fraud without feeling responsible for their behavior.
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