When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

"Anticipate possible losses and omit potential profits", this results in:

Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.

A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:

Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach: