Trusted insiders are committing fraud and embezzlement within organizations: is there a connection to addiction, as the motivating factor for their illegal activities?
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Authors
Johnson, Paul R.
Subjects
Insider Threats
Insider Attacks
Fraud
Embezzlement
Financial Crimes
Gambling Addiction
Pain Prescription Medication Addiction
U. S. Secret Service
Case Studies
Insider Attacks
Fraud
Embezzlement
Financial Crimes
Gambling Addiction
Pain Prescription Medication Addiction
U. S. Secret Service
Case Studies
Advisors
Brannan, David
Kiernan, Kathleen
Date of Issue
2014-06
Date
Jun-14
Publisher
Monterey, California: Naval Postgraduate School
Language
Abstract
Extensive studies and research have been conducted on insider threats, the possible causes, predictive models and best practices for prevention, early detection, and mitigation of the threats of insider attacks to a wide range of critical infrastructure, government agencies, and the private sector. Current research shows a great deal of attention directed at the cyber threats toward organizations. In contrast, relatively little research has been conducted on the insider threat with regard to financial fraud and embezzlement to organizations. Left undetected, insiders can cause irreparable and devastating consequences to private and public sector organizations, which compromise the integrity of the overall financial system. Recent criminal cases have revealed a disturbing trend linking many of the trusted insiders convicted of conducting fraud or embezzlement within the victim organizations to an addiction to gambling or prescription drugs. Also alarming is the frequency of trusted insiders conducting fraud within government agencies to support their addiction. This paper studies research on insider threats, and suggests that addiction is a contributing factor to the motives of the insiders’ criminal behaviors. Research also suggests that accurate reporting by law enforcement agencies is not occurring in police reports on motives or causes of the reasons insiders are committing their crimes.
Type
Thesis
Description
Series/Report No
Department
National Security Affairs
Organization
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.