For a cleared understanding of fraud, it is important to know the three important factors associated with the
commission of fraud: opportunity, motivation, and self-justification. The opportunity generally occurs because of
deficiencies in internal controls and creates an environment in which embezzlers have the conviction that they will
be successful and will not be discovered. The motivation often appears as a result of financial constrains stemming
from an expensive lifestyle, a difference between pay and responsibilities, the pressure to achieve certain financial
objectives, a superiority complex of the wrongdoer, or just plain greed. Self-justification represents the internal
dialogue that the wrongdoer uses to motivate his own actions. The author of a fraud convinces himself that the
employer owns him this remuneration.