Private Security

The three human and physical needs that are important in the relation to employee embezzlement are: need, rationalization, and opportunity. Bad health coupled with the stressful necessity of having to pay a large debt may trigger an employee into committing an embezzlement act. Other personal acts of any employee, such as overcharging on one or more credit cards, or financing several items over a period of time with different due dates, may cause an employee to initiate a theft. Even though the desire for personal gain is far more common that the need for revenge or philanthropy, the later certainly cannot be disregarded in considering the component parts of the element of need. This means that if the employee has a lot of debt they are more likely to embezzle money to help pay bills or just to get ahead.

RATIONALIZATION is the state of mind of an individual before and after a theft has occurred. "borrowing, not stealing" 2. lack of moral restraint 3. moral right, and 4. reward within the work group.
OPPORTUNITY is usually afforded by management through the omission of controls or the inadequacy of existing controls. The control of opportunity is the key to controlling the elements of need and...