From the President of the Association of Certified Fraud Examiners (ACFE):
Tips for Leaders to Help Put a Stop to Fraud by James Ratley
What makes a fraudster tick? As anti-fraud experts, we are often asked questions such as: What makes some people commit fraud while others would never conceive of crossing that ethical line? And what causes one person facing financial hardships to steal from his employer and another to find a more honest way to pay his bills?
I also wonder what goes through the minds of individuals as they’re making that choice – that first decision – to commit fraud. How do they rationalize or justify their actions, and do they feel guilt, stress, or even excitement when they actually cross that line into breaking the law?
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