Which group of employees is most likely to commit occupational fraud?

The group of employees most likely to commit occupational fraud is employees and mid-level managers. This demographic often has routine access to financial records and opportunities to manipulate them, particularly if they operate in areas such as accounting, finance, or procurement where they have the authority to make decisions and conduct transactions without sufficient oversight.

Employees in these positions might feel pressurized by financial targets, personal financial difficulties, or the perception that their actions won't be discovered due to a lack of internal controls. Mid-level managers and employees may also have knowledge of their organization's weaknesses, making them more capable of exploiting these for personal gain.

While senior executives and owners also possess opportunities for fraudulent behavior, they are generally under more intense scrutiny, and their actions could have broader implications for the entire organization, which may deter them from committing fraud. External consultants, on the other hand, typically have less access to internal resources and are often under contractual obligations that can limit their potential for engaging in fraudulent activities within the organization. Thus, employees and mid-level managers represent the most significant risk for occupational fraud.