What additional or meaningful response do you have on student's paragraph below about characteristics of person likely to perpetrate a large fraud, debated her decision over person with these characteristics, and gave reasons why a person is likely to be a fraud perpetrator than person with different characteristics? One major characteristic of a person most likely to perpetrate a large fraud scheme is someone in a high position in the company

What additional or meaningful response do you have on student's paragraph

below about characteristics of person likely to perpetrate a large fraud, debated her decision over person with these characteristics, and gave reasons why a person is likely to be a fraud perpetrator than person with different characteristics?
One major characteristic of a person most likely to perpetrate a large fraud scheme is someone in a high position in the company. This has a direct correlation to the size of the loss. The text uses the example that "frauds committed by owners/executives were more costly when compared to frauds committed by managers". This can be due to the fact that they have more power and more access giving higher level employees more opportunity to get away with large frauds. Being higher in the company it can also take longer to detect the fraud. A lower level employee would not have the opportunity to complete large fraud scheme. Another characteristic of a person most likely to perpetrate a large fraud scheme is having a "whatever it takes" attitude. This can show that they don't care what they have to do to whether legal or illegal to get things done within the company. So coming up with a large fraud scheme when needed would not be a big deal to them. An individual with morals and does things by books would not feel comfortable committing a large fraud scheme.