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The Need or Motive of the Fraud Is Not the Immediate

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The need or motive of the fraud is not the immediate challenge of a fraud examination.


Definitions:

Individualizing Rewards

Tailoring reward systems to meet the specific needs, desires, or achievements of individual employees.

Expectancy Theory Component

Refers to elements of the expectancy theory of motivation, which suggests that individuals are motivated to act in a certain way based on their expectation that the act will be followed by a desired outcome.

Valences of Outcomes

Valences of outcomes refer to the desirability of the results of actions, which can either be positive, attracting a person towards a behavior, or negative, deterring them from it.

Outcome Valences

The perceived attractiveness or desirability of an outcome, influencing how much effort people are willing to put in to achieve it.

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