Opportunity. The opportunity to steal is just too great for some people to resist. Situations that increase this opportunity include physicians not engaged in the dayto-day business, large amount of daily transactions (including cash), or practices that tend to have a “trusted, loyal” employee whom no one would suspect. Perhaps the biggest opportunity to steal involves a weakness in internal controls.
Pressure. Mounting debt or living beyond one’s means can add pressure to steal. Maybe a spouse has lost a job. Also, drug, gambling, and other addictions can be a factor in someone deciding to steal.
Rationalization. People generally will rationalize their reasons for theft. An employee may think, “I deserve a raise, so I am going to give myself one!” or “I am only borrowing the money, and I’ll pay it back.”