Summary
Psychological factors
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Extract
Why employees commit fraud.
It's either greed or need.
It is important for CPAs to understand what motivates people to commit fraud so they can better assess risk and assist employers or clients in implementing appropriate preventive and detective measures. One element common to most occupational fraud offenders, from the CEO to the rank-and-file employee, is that almost none of them took their jobs for the purpose of committing fraud--they are typically first-time offenders. Facing that fact, one must ask the logical question: How do good people go bad? An obvious answer is greed. But many so-called greedy people do not lie, cheat and steal to get what they want. ...See the full content of this document
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