Usually staff commits occupational fraud when four aspects exist: motive, implies, opportunity, and rationalization. Motive, to the extent, should always be obvious, but is rarely the accumulation of money in general. Often the motive involves something excessive in some respect, such because outstanding debt, health care problems or a general inability to maintain up with demanding financial times, which continues to be largely the case right now. Occupational fraud fall into one of two categories as effectively: misappropriation of funds by employees as well as non-cash asset misappropriation by means of employees.
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