Watched a few minutes of a TV movie. The main character was busy lying to police as she framed a co-worker for hacking the bank’s computer system to hide her taking unidentified valuables out of safe deposit boxes and transferring who-knows-how-much money between accounts so she could get her hands on it.
Why was she doing all this? Her daughter was being held by a kidnapper demanding tons of money she didn’t have. Since she worked at a bank, she got busy getting the money any way she could.
The authors of this movie get the motivation part of the fraud triangle. When the pressure is great enough, people will do anything they can to get money. Your daughter being held for ransom is a biggie.
In the movie, she was able to easily log onto the computer system using someone else’s account and get into safe deposit boxes without anyone knowing. And of course, we all know that in the made-for-TV world, the cops have never solved any crime by themselves—they always need the assistance of the victims to get the bad guys. I think the writers of this show don’t get internal controls (the opportunity side of the fraud triangle) and they skipped the rationalization side, but they nailed the motivation side.