Fraud and Whistleblowing

Please prepare a response post to the following post:
I believe it depends on the person but for the majority yes I do believe that employees who observe fraud in their job are more likely to engage in fraud themselves.
The first reason I believe this is true and most businesses do as well is the implementation of controls in a business. Having controls like limits of authority as well as checks and balances can help deter fraud as well as help the fraud not spread throughout the company.
Another reason this is likely according to the Journal of Accountancy is motivation and opportunity with motivation being the most common reason employees commit fraud according to research. It also states that the more dissatisfied the employee, the more likely they are to commit fraud. I think a group of disgruntle employees are definitely more likely to follow the leader and commit fraud if they observe fraud being committed.
The other reason is opportunity. Of course every situation is different but an employee might not even thinking about committing fraud or know how to actually even commit fraud if they wanted to until they observe another employee doing it. Opportunity to commit fraud circles back to my first reason. Controls greatly reduce opportunity.
As far as whistleblowing when it comes to auditors and accountants and whether or not they decide to take action should depend on the severity of the issue. For the majority of small infractions or suspicions he or she might not have enough information and/or resources to investigate the situation and they should leave it to the company to handle. However, if he or she discovers that Bernie Madoff is defrauding millions of people out of billions of dollars then he or she has a duty to blow the whistle.
Sources:
Wells, J. (2001, Jan. 31). Why Employees Commit Fraud. Journal of Accountancy. Why Employees Commit Fraud (journalofaccountancy.com)