most of them would answer, "Yes."

偷竊並不是一件正確的事

And yet, in 2013, organizations all over the world

但在 2013 年，世界各地的組織

lost an estimated total of 3.7 trillion dollars to fraud,

卻因商業舞弊一共損失 3.7 兆美元

which includes crimes like embezzlement, pyramid scheme, and false insurance claims.

其中舞弊手法包括挪用公款、老鼠會直銷以及詐領保險金

This wasn't just the work of a few bad apples.

這並非少數特例

The truth is that many people are susceptible

事實上，許多人不但禁不起誘惑

not only to the temptation to commit fraud

不只是想要詐騙

but to convincing themselves that they've done nothing wrong.

還會理直氣壯地合理化罪行

So why does fraud happen?

到底人為什麼會舞弊呢？

While individual motivations may differ from case to case,

舞弊背後的動機因人而異

the fraud triangle,

「舞弊三角」

a model developed by criminologist Donald Cressey,

是犯罪學家克雷西提出的理論

shows three conditions that make fraud likely:

歸納出誘發舞弊的三大因素：

pressure, opportunity, and rationalization.

壓力、機會、合理化

Pressure is often what motivates someone to engage in fraud to begin with.

壓力通常是引人犯罪的導火線

It could be a personal debt,

壓力可能來自私人債務

an addiction,

藥物上癮

an earnings quota,

業績目標

a sudden job loss,

失業危機

or an illness in the family.

或親人臥病等等

As for opportunity, many people in both public and private sectors

第二大因素：機會

have access to tools that enable them to commit and conceal fraud:

無論在公私營機構有心人都能利用職務之便舞弊， 再粉飾太平

corporate credit cards,

例如：公司信用卡

internal company data,

內部資料

or control over the budget.

或預算控制

The combination of pressure

如果機會結合壓力

and being exposed to such opportunities on a daily basis

每天如影隨形地出現

can create a strong temptation.

此時就會誘發強大的邪念

But even with these two elements,

但就算有了這兩大因素

most fraud still requires rationalization.

大多數舞弊還是需要自我合理化

Many fraudsters are first time offenders,

很多舞弊者是初犯

so in order to commit an act most would regard as wrong,

一旦做出見不得人的行徑

they need to justify it to themselves.

往往需要找藉口合理化

Some feel entitled to the money because they are underpaid and overworked

受壓榨的員工自認，贓款本來就是他們的

and others believe their fraud is victimless,

有的則認為又沒危害到他人

perhaps even planning to return the money once their crisis is resolved.

說不定度過難關就會歸還贓款

Some of the most common types of fraud

最常見舞弊案中

don't even register as such to the perpetrator.

有些犯案者甚至不覺得自己違法

Examples include employees fudging time sheets or expense reports,

例如員工假報工時和支出記錄

taxpayers failing to report cash earnings,

納稅人逃漏稅

or service providers overbilling insurance companies.

或服務業索求過高保險金

Though these may seem small,

雖然這些看似微不足道

and can sometimes only involve hundreds of dollars,

涉及的金額不過幾百美金

they all contribute to the big picture.

卻反映了普遍心態

And then there's fraud on a massive scale.

之後就進階成大規模的舞弊

In 2003, Italian dairy food giant Parmalat went bankrupt

2003 年義大利乳業之王，帕拉瑪公司宣告破產

after it was found to have fabricated a 4 billion dollar bank account

主因是公司假造 40 億美元存款

and falsified financial statements to hide the fact that its subsidiaries had been losing money.

以及篡改財務報表，就是為了隱藏子公司的虧損

Because it was family controlled,

由於是家族企業

corporate governance and regulator supervision were difficult,

很難落實公司治理和監督制度

and the company likely hoped that the losses could be recouped

帕瑪拉原本極力彌補虧損

before anyone found out.

以為不會東窗事發

And it's not just corporate greed.

不只企業因貪婪而舞弊

Governments and non-profits are also susceptible to fraud.

政府和非營利組織也可能捲入弊案

During her time as City Comptroller for Dixon, Illinois,

麗塔·庫德曾任美國伊州迪克森市的主計長

Rita Crundwell embezzled over 53 million dollars.

她在任內挪用超過 5300 萬美金的公款

Rita was one of the country's leading quarter horse breeders

她曾是全美知名的賽馬飼主

and winner of 52 world championships.

贏過 52 次世界冠軍

But the cost of maintaining the herd ran to 200,000 dollars per month.

但每月養馬耗費高達 20 萬美元

Because her position gave her complete control over city finances,

主計長一職讓她掌握財政

she was easily able to divert money

可以輕鬆挪用公款

to an account she used for private expenses,

轉入私人帳號方便私人開支

and the scheme went unnoticed for 20 years.

這項不法行為暗中持續了 20 年

It is believed that Crundwell felt entitled to a lavish lifestyle

麗塔覺得奢侈享受不為過

based on her position,

畢竟她是主計長

and the notoriety her winnings brought to the city.

一旦有權、有勢、有名望

It's tempting to think of fraud as a victimless crime

很輕易就能把舞弊合理化

because corporations and civic institutions aren't people.

反正無關痛癢、沒人受害

But fraud harms real people in virtually every case:

但舞弊案往往都波及老百姓

the employees of Parmalat who lost their jobs,

帕拉瑪的員工因此失業

the citizens of Dixon whose taxes subsidized horse breeding,

迪克森市的市民繳稅給主計長養馬

the customers of companies which raise their prices to offset losses.

公司為了彌補虧損而調漲價格

Sometimes the effects are obvious and devestating,

漲價影響的層面通常非常大

like when Bernie Madoff caused thousands of people to lose their life savings.

像馬多夫騙局爆發， 上千人積蓄一夕歸零

But often they're subtle and not easy to untangle.

雖然弊案都狡猾又難揭穿

Yet someone, somewhere is left holding the bill.

但我們相信， 該還的一毛也逃不掉