Reasons for Fraud in the workplace

A study revealed that the motivations of the perpetrators of occupational frauds and abuses were as follows:

1. Living beyond their means
2. An overwhelming desire for personal gain
3. High personal debt
4. A close association with customers
5. Feeling pay was not commensurate with responsibility
6. A wheeler-dealer attitude
7. Strong challenge to beat the system
8. Excessive gambling habits
9. Undue family or peer pressure

Source; Detering fraud; The Internal Auditor's Perspective:Albrecht;Howe:Romney