most fraud still requires rationalization

As for opportunity, many people in both public and private sectors have access to tools that enable them to commit and conceal fraud:corporate credit cards,internal company data,or control over the budget.The combination of pressure and being exposed to such opportunities on a daily basis can create a strong temptation.But even with these two elements,most fraud still requires rationalization.Many fraudsters are first time offenders,so in order to commit an act most would regard as wrong,they need to justify it to themselves.