All embezzlements share the same three common elements, regardless of the actual method used to commit the crime. Embezzlements are generally both ego and habit crimes, and are rhythmic, predictable and cyclic. Embezzlers rationalize their behavior to conform with their own morals and ethics. Embezzlers realize that their actions will ultimately hurt people around them, and they just don't care. Embezzlements are secret crimes, but someone else within the institution often has knowledge of the crime.
Most embezzlements are actually a series or combination of crimes, rather than a single crime.
The majority of embezzlements begin as a simple misuse of the institution's funds for a short-term personal purpose. These occurrences then become a habit, requiring additional misuse to hide the original crime. Generally, embezzlements committed by staff personnel are more numerous, and the individual amounts taken are relatively small. Embezzlements committed by supervisors and officers are less frequent, and the amounts taken are more significant. Taking money to support a certain lifestyle or an employee's family is the most popular motive.