ESSAY #1 The three human and physical needs that are important in the relation to employee embezzlement are: need, rationalization, and opportunity. The employer should try and eliminate these elements up front, so there is less chance of embezzlement happening, but there will always be some way around all the obstacles NEED as explained in our text is a physical condition that may be the cause of unusual debts and may cause an employee to think seriously about how to convert merchandise or money to his/her own use. Bad health coupled with the stressful necessity of having to pay a large debt may trigger an employee into committing an embezzlement act. Other personal acts of any employee, such as overcharging on one or more credit cards, or financing several items over a period of time with different due dates, may cause an employee to initiate a theft. Even though the desire for personal gain is far more common that the need for revenge or philanthropy, the later certainly cannot be disregarded in considering the component parts of the element of need. This means that if the employee has a lot of debt they are more likely to embezzle money to help pay bills or just to get ahead. RATIONALIZATION is the state of mind of an individual before and after a theft has occurred. Rationalization is the psychological state that provides explanations or excuses for one 's own acts, usually without the individual being aware that such explanations may not be the real motives. These rationalizations are usually categorized
in four ways: 1. "borrowing, not stealing" 2. lack of moral restraint 3. moral right, and 4. reward within the work group. These are just ways of make excuses to make the individual feel better about the stuff that is stolen. OPPORTUNITY is usually afforded by management through the omission of controls or the inadequacy of existing controls. The control of opportunity is the key to controlling the elements of need and
References: Essay #1 Principles of Security and Crime Prevention; Pamela Collins, Truett Ricks, Clifford Van Meter; Fourth Edition; Pages 221-223. Essay #2 Principles of Security and Crime Prevention; Pamela Collins, Truett Ricks, Clifford Van Meter; Fourth Edition; Pages 254-256. Essay #3 Principles of Security and Crime Prevention; Pamela Collins, Truett Ricks, Clifford Van Meter; Fourth Edition; Pages 381-386.