Often employees feel they are unable to share these problems with their family or coworkers. An employee's opportunity to commit fraud generally increases as his or her responsibilities increase or when there are poor internal controls in place. This is probably the most important factor. A person intent on committing fraud can often succeed even in a wellmanaged organization. Conversely, a person with strong moral values will probably not commit fraud even when faced with situational pressures and the opportunity to do so.
Embezzlement is a breach of trust .
You trust a person who has worked for your for years more than a person who has just started working also the older person generally has greater access to the assets of the company. They always seem to have a lot of cash on hand. Office procedures always seem to be an annoyance to them. Adamantly resist any change in the present accounting system . Most people don't like change, but these folks resist any effort to put in controls and a better system.