Jane Mason, CFI of Mason PI here... with the next segment from the Fraud Blog.
There are some people who have criminal minds.
This type of person may plot and plan to develop fraudulent schemes.
Some fundamentally honest people are challenged when they find themselves in a situation that lends itself to crime.
Elements inherent in this challenge include access and opportunity which then create the age-old problem of temptation...
a powerful lure for crime is temptation.
As an example, you operate a shop which is primarily a cash business. You have given a trusted employee the responsibility of counting out the cash drawer at the end of the day. Once the employee counts the cash, he places it in a locked drawer where you retrieve it each morning for deposit in the bank. This scenario creates a situation for your employee in which access, opportunity, and temptation collide.
Some people in this type of situation fall into the temptation trap and start to justify why they should steal some money from the cash drawer. The employee may believe some combination of the following:
- They work hard and feel entitled to more pay than they receive.
- They work hard and deserve more pay than they receive.
- They will never be caught taking money from the cash drawer because there is no way to verify how much money was there.
- No one else knows how much money is supposed to be in the cash drawer, so they may as well take some of it.
Cash businesses should consider removing temptation by having security measures in place.
These measures could include a formal cash management oversight system. Such as, the installation of a security system combined with employee education regarding theft.
You might be interested in other segments of this series in the Mason PI Fraud Blog.
Lies don't have details.