For example, some may say that they will pay the money back or
that they deserve it.
But the fraud triangle doesn't attempt to explain all
categories of fraud perpetrators.
There are some individuals who are actively looking to commit
fraud.
These are predators.
Unlike the accidental fraudster who needs money and sees the
opportunity to relieve it, the predator slinking through the
organization looking for weaknesses and vulnerabilities.
He has no need to rationalize his actions.
He simply wants the money any way he can get it.
Research has shown that sometimes accidental fraudsters
can turn into predators.
Occasionally the fraudster who first steals to relieve
financial pressure can then become addicted to the lifestyle
and extra money.
At that point, the accidental fraudster can turn into a
predator.
ACFE's report to the nation's survey has shown repeatedly that
very few frauds occur within the first year of the perpetrators
employment.
This means that predatory fraudsters can be patient.
Large frauds can't be accomplished right after a
person is hired.
It may take time to move to a point within the company where
the fraudster has sufficient trust and organizational
opportunity to steal.