{"id":4349,"date":"2026-01-15T05:50:49","date_gmt":"2026-01-15T05:50:49","guid":{"rendered":"https:\/\/prosecure.com.tr\/abuse-is-more-a-matter-of-finding-or-creating-an-opportunity-than-of-intent-if-the-opportunity-exists-there-will-always-be-someone-some-people-to-take-advantage-of-it\/"},"modified":"2026-01-28T08:09:38","modified_gmt":"2026-01-28T08:09:38","slug":"abuse-is-more-a-matter-of-finding-or-creating-an-opportunity-than-of-intent-if-the-opportunity-exists-there-will-always-be-someone-some-people-to-take-advantage-of-it","status":"publish","type":"post","link":"https:\/\/prosecure.com.tr\/en\/abuse-is-more-a-matter-of-finding-or-creating-an-opportunity-than-of-intent-if-the-opportunity-exists-there-will-always-be-someone-some-people-to-take-advantage-of-it\/","title":{"rendered":"Fraud is a matter of finding or creating an opportunity rather than of intent: if the opportunity exists, there will always be someone\/some people to take advantage of it."},"content":{"rendered":"<p><strong>Fraud is a matter of finding or creating an opportunity rather than of intent: if the opportunity exists, there will always be someone\/some people to take advantage of it.<\/strong><\/p>\n<p>Everything may seem fine in your company today.<br \/>\nBut somewhere, an employee, a supplier, perhaps a manager <strong>is quietly waiting for one thing<\/strong>:<br \/>\nA weak approval process\u2026<br \/>\nAn empty signature\u2026<br \/>\nUnchecked authority\u2026<\/p>\n<p>Fraud, most of the time, is not initiated by \u201cbad people\u201d; <strong>it begins with an opportunity left open.<\/strong><br \/>\nAnd research is clear: <strong>Opportunity does not exist, intentional fraudsters cannot most of the time take action to act <\/strong>(Schuchter &amp; Levi, 2016; Schuchter &amp; Levi, 2015; Suh et al., 2019; Othman &amp; Othman, 2025).<\/p>\n<hr>\n<p><strong>The essence of abuse: seeing the opportunity or deliberately creating it<\/strong><\/p>\n<p>Cressey&#8217;s famous <strong>Fraud Triangle<\/strong> talks about three key elements: pressure, opportunity, rationalization (Schuchter &amp; Levi, 2016; Waromi et al., 2025; Saluja et al,<br \/>\nYou may have a shortage of money (pressure) and the thought &#8220;I actually deserve it&#8221; (rationalization);<br \/>\nBut <strong>without weak controls, unchecked authority, or loopholes<\/strong>, it is often impossible to commit fraud (Schuchter &amp; Levi, 2016; Zuberi &amp; Mzenzi, 2019; Suh et al., 2019; Kagias et al., 2021).<\/p>\n<p>Indeed, both field interviews and empirical studies emphasise that <strong>opportunity is a universal precondition for all white-collar crimes<\/strong> (Schuchter &amp; Levi, 2016; Schuchter &amp; Levi, 2015).<\/p>\n<ul>\n<li>A study of employee and manager fraud in Tanzania shows that in the majority of cases, the underlying factor is a <strong>weak control environment, inadequate control activities and the opportunity for collaboration<\/strong> (Zuberi &amp; Mzenzi, 2019).<\/li>\n<li>State-controlled companies conducted research even if procedures on paper were in place, gaps that create opportunities (relaxed rules, processes that are turned a blind eye to) when they exist reveal that the risk of abuse is very high and continues to be so when they are exploited by those who abuse them and who exploit them (Hashim et al., 2020).<\/li>\n<li>A study conducted in Islamic banks found that while <strong>opportunity and the &#8220;capacity&#8221; of employees to commit fraud<\/strong> exist, the likelihood of fraud increases significantly, while pressure and rationalisation are less decisive factors (Othman &amp; Othman, 2025).<\/li>\n<\/ul>\n<p>In other words, <strong>Fraud is as much a test of character as it is a test of opportunity. The moment the institution grants that opportunity, the game begins.<\/strong><\/p>\n<hr>\n<p><strong>The fraudster \u201cis close to you\u201d because opportunities arise from within.<\/strong><\/p>\n<p>In-depth interviews with white-collar criminals reveal that most perpetrators create opportunities by using or bending existing processes within the company (Schuchter &amp; Levi, 2016; Schuchter &amp; Levi, 2015).<\/p>\n<ul>\n<li>The concentration of powers in a single person,<\/li>\n<li>Tasks separation paper on remaining,<\/li>\n<li>The approval mechanisms can effectively be bypassed,<\/li>\n<li>Rules that are deliberately &#8220;bent&#8221; by management from time to time&#8230;<\/li>\n<\/ul>\n<p>All of these are <strong>opportunities quietly maturing<\/strong> for a determined individual.<br \/>\nMoreover, these individuals know very well where the system can be broken, using their own position and skills (Schuchter &amp; Levi, 2015; Kalovya, 2020).<\/p>\n<p>Research indicates that senior managers who engage in misconduct perceive &#8220;pushing organisational boundaries to the maximum&#8221; and constantly testing the line between legal and illegal as a kind of &#8220;game&#8221; and source of adrenaline (Schuchter &amp; Levi, 2015).<br \/>\nIn other words, they are not merely waiting for opportunities;<br \/>\nsome <strong>actively create opportunities<\/strong>.<\/p>\n<hr>\n<p><strong>Reducing opportunities, abuse of the most effective way<\/strong><\/p>\n<p>The literature speaks in numbers, beyond rhetoric:<\/p>\n<ul>\n<li>A study conducted with 395 employees in the South Korean financial sector shows that <strong>effective internal control mechanisms that reduce opportunities<\/strong> significantly lower the likelihood of fraud (Suh et al., 2019).\n<ul>\n<li>An interesting point: It is not just a large number of controls that exist, but how these controls are operated (their quality) is <strong>more critical <\/strong> (Suh et al., 2019).<\/li>\n<\/ul>\n<\/li>\n<li>The same study reveals that as the perception of management bypassing controls increases, fraud incidents within the organisation also increase (Suh et al., 2019).<\/li>\n<li>Fraud diamonds and similar models demonstrate that they can reduce cases of abuse, particularly by companies that restrict <strong>opportunities and capabilities<\/strong> (Waromi et al., 2025; Othman &amp; Othman, 2025; Saluja et al., 2021).<\/li>\n<\/ul>\n<p>In short:<br \/>\n<strong>The most powerful anti-fraud investment is to change the &#8220;opportunity architecture&#8221;.<\/strong><\/p>\n<hr>\n<p><strong>A mirror for companies: What opportunities are you creating without even realising it?<\/strong><\/p>\n<p>Research categorises internal opportunity areas into three blocks (Zuberi &amp; Mzenzi, 2019; Suh et al., 2019; Othman &amp; Othman, 2025; Kagias et al., 2021; Ghafoor et al., 2019):<\/p>\n<ol>\n<li><strong>Weak control environment<\/strong>\n<ul>\n<li>Policies inconsistent with the management tone (&#8220;tone at the top&#8221;)<\/li>\n<li>Performance pressures that do not support an ethical culture,<\/li>\n<li>Messages saying, &#8220;If there&#8217;s a result, we don&#8217;t look at the method.&#8221;<\/li>\n<\/ul>\n<\/li>\n<li><strong>Internal control and oversight gaps<\/strong>\n<ul>\n<li>Tasks not being separated from each other,<\/li>\n<li>Independent and effective oversight is lacking,<\/li>\n<li>Frequent use of &#8220;exceptions&#8221; by management.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Opportunities at management and board level<\/strong>\n<ul>\n<li>Weak independent management board and audit committee,<\/li>\n<li>The lack of independent and diverse structures (such as the presence of female members) capable of exercising effective oversight on the board (Ghafoor et al., 2019).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>When you apply this table to your own company, you may come to a painful realisation:<br \/>\n<strong>Abuse is often fuelled not by external factors, but by the institution&#8217;s own design flaws.<\/strong><\/p>\n<hr>\n<p><strong>If you don&#8217;t give them the chance, most fraudsters will fail.<\/strong><\/p>\n<p>Recent reviews and field studies repeatedly confirm the triad behind fraud cases: <strong>pressure, opportunity, rationalization<\/strong> (Schuchter &amp; Levi, 2016; Zuberi &amp; Mzenzi, 2019; Suh et al., 2019; Waromi et al., 2025; Kagias et al., 2021).<br \/>\n<strong>You cannot completely eliminate pressure and rationalization;<br \/>\nBut you can dramatically narrow the window of opportunity.<\/strong><\/p>\n<ul>\n<li>By running the controls in a real sense by running them in a real sense,<\/li>\n<li>By making management override virtually impossible,<\/li>\n<li>Ensuring the separation of duties and that critical powers are not concentrated in a single person,<\/li>\n<li>By establishing truly independent and effective boards of directors and audit committees (Suh et al., 2019; Othman &amp; Othman, 2025; Kagias et al., 2021; Ghafoor et al., 2019; Saluja et al., 2021).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>In conclusion: &#8220;Fraud is a matter of finding or creating an opportunity.&#8221;<\/strong><br \/>\n<strong>Fraudsters, even those closest to you, wait for you to slip up.<\/strong><\/p>\n<p>Therefore, the real question is:<br \/>\nWhich current vulnerability, weak process, or &#8220;tacitly accepted exception&#8221; within your company is becoming the <strong>silently maturing opportunity<\/strong> for tomorrow&#8217;s major fraud case?<\/p>\n<p>&nbsp;<\/p>\n<p><strong>References<\/strong><\/p>\n<p>Schuchter, A., &amp; Levi, M. (2016). The Fraud Triangle revisited. <em>Security Journal<\/em>, 29, 107-121. <a href=\"https:\/\/doi.org\/10.1057\/sj.2013.1\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1057\/sj.2013.1<\/a> <\/p>\n<p>Zuberi, O., &amp; Mzenzi, S. (2019). Analysis of employee and management fraud in Tanzania. <em>Journal of Financial Crime<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/jfc-01-2018-0012\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-01-2018-0012<\/a> <\/p>\n<p>Hashim, H., Salleh, Z., Shuhaimi, I., &amp; Ismail, N. (2020). The risk of financial fraud: a management perspective. <em>Journal of Financial Crime<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/jfc-04-2020-0062\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-04-2020-0062<\/a> <\/p>\n<p>Schuchter, A., &amp; Levi, M. (2015). Beyond the fraud triangle: Swiss and Austrian elite fraudsters. <em>Accounting Forum<\/em>, 39, 176 &#8211; 187. <a href=\"https:\/\/doi.org\/10.1016\/j.accfor.2014.12.001\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.accfor.2014.12.001<\/a> <\/p>\n<p>Suh, J., Nicolaides, R., &amp; Trafford, R. (2019). The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. <em>International Journal of Law, Crime and Justice<\/em>. <a href=\"https:\/\/doi.org\/10.1016\/j.ijlcj.2019.01.002\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.ijlcj.2019.01.002<\/a> <\/p>\n<p>Waromi, J., Rofingatun, S., &amp; Nababan, D. (2025). SYSTEMATIC ANALYSIS OF THE APPLICATION OF FRAUD TRIANGLE THEORY IN ACCOUNTING FRAUD DETECTION: A LITERATURE REVIEW OF PRESSURE, OPPORTUNITY, AND RATIONALISATION. <em>Journal of Economic, Bussines and Accounting (COSTING)<\/em>. <a href=\"https:\/\/doi.org\/10.31539\/costing.v8i3.15905\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.31539\/costing.v8i3.15905<\/a> <\/p>\n<p>Othman, N., &amp; Othman, I. (2025). The nexus between fraud risk factors, Islamic corporate governance, and occupational fraud in the Islamic banking industry. <em>Risk Governance and Control: Financial Markets and Institutions<\/em>. <a href=\"https:\/\/doi.org\/10.22495\/rgcv15i2p6\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.22495\/rgcv15i2p6<\/a> <\/p>\n<p>Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., &amp; Sariannidis, N. (2021). The fraud triangle \u2013 an alternative approach. <em>Journal of Financial Crime<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0159\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0159<\/a> <\/p>\n<p>Kalovya, O. (2020). Determinants of occupational fraud losses: offenders, victims and insights from fraud theory. <em>Journal of Financial Crime<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/jfc-10-2019-0136\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-10-2019-0136<\/a> <\/p>\n<p>Ghafoor, A., Zainudin, R., &amp; Mahdzan, N. (2019). Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia. <em>Journal of Business Ethics<\/em>, 1-22. <a href=\"https:\/\/doi.org\/10.1007\/s10551-018-3877-3\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s10551-018-3877-3<\/a> <\/p>\n<p>Saluja, S., Aggarwal, A., &amp; Mittal, A. (2021). Understanding the fraud theories and advancing with integrity model. <em>Journal of Financial Crime<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0163\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0163<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fraud is a matter of finding or creating an opportunity rather than of intent: if the opportunity exists, there will always be someone\/some people to take advantage of it. Everything may seem fine in your company today. But somewhere, an employee, a supplier, perhaps a manager is quietly waiting for one thing: A weak approval [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,9],"tags":[],"class_list":["post-4349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/comments?post=4349"}],"version-history":[{"count":2,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4349\/revisions"}],"predecessor-version":[{"id":5048,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4349\/revisions\/5048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/media\/4345"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/media?parent=4349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/categories?post=4349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/tags?post=4349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}