?Fraud, like any other crime can be best explained by three factors: motivation, opportunity and the absence of vigilance.?

?Someone who has an ?entitlement attitude? ? one who perceives themselves as a ?victim? in order to justify their behaviour. They can be narcissistic in approach, with no regard for the impact of their behaviour on others, operating with a ?self-serving bias? in order to promote themselves socially or financially.?

?The person who commits fraud can rationalise that they are merely redressing what they believe is the ?unfair? balance that life has dealt them, or to compensate for their inadequacies. This gives them the ?entitlement attitude?, which underlies and facilitates their behaviour. They use the strategy of self-promotion to gain power over others, and their respect.?

?Fraudsters can view society as needing to compensate them for their own failings, which they don?t take responsibility for. This ?victim of society? has an ?entitlement attitude? and the materialistic gains as a result of their deceptions represent victory. Some get more out of the actual act of deception than they do in monetary value.?

?The person may rationalise their behaviour with the excuse ?they (the organisation) can afford it?, or by trivialising the offence by assuming it to be a ?victimless crime?.

Many fraudsters have a misanthropic view of human nature and assume that others are just as dishonest as they are.?

?There tend to be two major themes. The first is when the employee believes that they are being unfairly treated. They act to get their just reward and can ?punish? others at the same time. The second of them is that of entitlement with regard to ?territory?. Employees in large organisations or government departments can presume personal ownership of their computers or budgets. This somehow can provide a moral justification for adopting the resource for their personal use. However a self-serving bias is not congruent with public office.?