Good question. There are four broad categories for reasons why staff will conduct fraud and theft.
2. To maintain their lifestyle choices
To many employment is just a way of financing the next party in their life, typically powered by alcohol or recreational drugs. Minimum salary (or close to it) doesn’t support a lifestyle of the rich and famous. Sooner or later financial pressure builds and additional funds are need to keep the party rolling. Your cash (or goods) are by far the easiest and readily at hand method to bank roll the entertainment.
Employees who are successfully stealing can reveal themselves with a sudden improvement in lifestyle and spending or heavy gambling. Fraudsters earning a moderate wage may also give clues to their activities on social media sites with pictures of fun time, expensive holidays or hedonistic behaviour.