Most theft is committed by employees with which combination?

• A. Gratis access to the property and the least perceived chance of detection.
• B. High wages and limited access to property.
• C. Strict controls and frequent audits.
• D. External criminal involvement.

Answer: (A)

The idea being tested is how opportunity and deterrence relate to employee theft. When an employee has gratis access to property and believes there’s little chance of being caught, the opportunity to steal is high and the perceived risk of detection is low. That combination makes theft more appealing and easier to justify, so it’s more likely to occur among staff who can reach assets and feel they won’t be watched or punished.

Think of it this way: easy access removes barriers, and a low expectation of getting caught removes the fear of consequences. Together, they create the most favorable conditions for internal theft. In contrast, high wages with limited access reduces motive and opportunity; strict controls and frequent audits increase detection risk and discourage theft; external involvement implies non-employee actors rather than an internal issue.