Question

What is the most likely incentive for theft or fraud by employees?

A. Access to valuable inventory that is easy to resell.

B. Compensation structures consistent with reasonable goals.

C. Ineffective oversight by those charged with governance.

D. Rumors of layoffs.

Answer 1

The incentive for fraud or theft by employee means the thing that motivates employee to commit fraud or steal from employers.

Opportunity as well as the motivation is required for employee to commit fraud but generally employee commits fraud when he/she is dissatisfied or financially pressurized rather than the opportunity. If employee believes that he/she is not fairly treated or not compensated fairly then he/she gets motivated to commit fraud or steal from employer.

Hence, Rumors of layoff is most likely the motivation for employee to commit fraud or theft.