Motivation to commit fraud was discussed here and here.
Many of the motivations to do wrong cannot be controlled by an organization. The personal problems of an individual are often private, and a church can’t do anything to reduce an employee’s pressures if it doesn’t know about them. Chemical addiction issues are probably invisible until they get completely out-of-control. A gambling addiction could stay hidden for years. Catastrophic medical issues could be invisible, especially if they affect a member of the family and not the employee.
Other motivations can be managed by an organization. How?
Since a lousy work environment can generate negative motivation, an organization could strive to create a healthy environment. If there is the will, an organization can improve its environment. I didn’t say it was easy, but it can be done.
Layoffs and pay cuts create fertile ground for all sorts of dysfunctional behavior, including motivation to do something wrong. Good communication and treating people fairly won’t change the bad news or alter what you have to do to keep the organization alive. However, good communication can minimize the chance that difficult times will feed a motivation to rip off the ministry.
NPOs may not be able to do anything about the personal motivations that arise. However, you can do something. Providing a fair wage, creating a healthy work environment, and fostering good communication are not only biblically sound ways to treat people, they can greatly reduce the motivation side of the fraud triangle.
A longer discussion of the fraud triangle is found here.