What percentage of employees committing occupational fraud are first-time offenders?

The correct answer reflects the research findings that indicate a significant majority of employees engaged in occupational fraud are first-time offenders. Specifically, studies suggest that around 87% of employees who commit fraud within their organization have no prior history of such offenses. This statistic highlights a crucial aspect of fraud prevention: organizations often underestimate the risk posed by seemingly trustworthy employees, as many who engage in fraudulent behavior do so for the first time in the workplace.

Understanding that a very high percentage of fraudsters are first-time offenders underscores the importance of robust internal controls, regular training, and a strong ethical culture within organizations. Implementing proactive fraud detection measures can help mitigate the risks posed by these individuals. Organizations might also consider comprehensive employee screening and an emphasis on creating an environment where ethical behavior is rewarded and reinforced.

While the other options present lower percentages, they do not accurately reflect the most recent data regarding first-time offenders in occupational fraud cases.