Experience both locally and overseas has established that: 10% of people are morally impeccable and will never commit any illegal act of any nature under any circumstances. 10% of people are out and out criminals who have no morals and will do anything at all to anyone. 80% of people are morally confused. They rationalise and justify. They are quite willing to commit crime if they can rationalise and justify it to themselves. If the circumstances are right, the motivation or temptation is present these people will steal, commit fraud and abuse the companies assets. They are the danger you face. Steven Powell, MD of Edward Nathan Sonnenberg Forensics, said one in ten people is a dyed-in-the-wool fraudster. One was morally impeccable and would never stoop to crime. The other eight needed only the opportunity and the incentive. Also from the Association of Fraud Examiners Sunday, June 7, 2009 Presentation by David Alexander. Copyright Mercury Advisors, 2008