What often influences managers to prioritize their own department's interests, potentially leading to fraud?

Managers may prioritize their own department's interests due to concerns with achieving departmental goals. This focus on departmental performance can create a competitive environment where achieving targets becomes paramount. In striving to meet these goals, managers may justify unethical behavior, such as manipulating figures or engaging in deceptive practices, to ensure their department receives accolades, resources, or bonuses. This can foster a climate where the ends are seen as justifying the means, ultimately leading to a higher risk of fraud.

While inadequate training, pressure from upper management, and employee apathy can contribute to an environment conducive to fraud, they do not as directly compel managers to act unethically as the intense focus on departmental goals does. The drive to meet specific objectives can override ethical considerations, making this a significant factor in fraudulent behavior within organizations.