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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 84 / 352

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© D.L. Crumbley

Motive

Excessive spending to keep up appearances of wealth.

Other, outside business financial strains.

An illicit romantic relationship.

Alcohol, drug or gambling abuse problems.

Opportunity

Lack of internal controls.

Perception of detection = proactive preventative measure.

Rationalization

“Borrowing” money temporarily.

Justifying the theft out of a sense of being underpaid.(“I was only taking what was mine”)

Depersonalizing the victim of the theft. (I wasn’t stealing from my boss; I was stealing from the company.”)

Fraud Pyramid

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