If you ask people whether they think stealing is wrong, most of them would answer, 'Yes.'
如果你问人们偷窃是否是错误的，大多数人会回答，“是的。”
And yet, in 2013, organizations all over the world lost an estimated total of 3.7 trillion dollars to fraud,
但在2013年，全世界的机构总共因欺诈损失3.7万亿美元，
which includes crimes like embezzlement, pyramid schemes, and false insurance claims.
这些罪行包括盗用公款、非法传销以及虚假医保报销。
This wasn't just the work of a few bad apples.
这不止是某些混蛋的作为。
The truth is that many people are susceptible not only to the temptation to commit fraud
事实上，许多人不仅容易受到诈骗的诱惑，
but to convincing themselves that they've done nothing wrong.
还尝试说服自己没有做错任何事。
So why does fraud happen?
那么，为什么欺诈会发生？
While individual motivations may differ from case to case, the fraud triangle, a model developed by criminologist Donald Cressey,
虽然真正的动机因人而异，舞弊三角，一名刑事学家克雷西开发的理论模式，
shows three conditions that make fraud likely: pressure, opportunity, and rationalization.
阐述了三个导致欺诈的因素：压力、机会和借口。
Pressure is often what motivates someone to engage in fraud to begin with.
压力是最初促使人们犯罪的导火索。
It could be a personal debt, an addiction, an earnings quota, a sudden job loss, or an illness in the family.
这包括个人债务、上瘾、业绩指标、失业危机或家庭成员的疾病。
As for opportunity, many people in both public and private sectors have access to tools that enable them to commit and conceal fraud:
至于机会，许多公营、私营部门的人可以轻易取得实施与掩饰欺诈罪行的手段：
corporate credit cards, internal company data, or control over the budget.
企业信用卡、内部数据或预算控制。
The combination of pressure and being exposed to such opportunities on a daily basis can create a strong temptation.
当压力以及裸露的机会在日常的基础上结合，强大的邪念会被引发。
But even with these two elements, most fraud still requires rationalization.
但就算有了这两种因素，多数欺诈罪还需要借口。
Many fraudsters are first time offenders,
很多行骗者属于初犯，
so in order to commit an act most would regard as wrong, they need to justify it to themselves.
因此为了做出大多数人认为是错误的行为，他们必须为自己做解释。
Some feel entitled to the money because they are underpaid and overworked and others believe their fraud is victimless,
一些工资低、工作多的人认为这笔赃钱是应得的，而其他人表示这是无受害人的案件，
perhaps even planning to return the money once their crisis is resolved.
并坚信自己会在处理好个人危机后，归还这笔钱。
Some of the most common types of fraud don't even register as such to the perpetrator.
一些罪犯甚至不清楚自己的罪行。
Examples include employees fudging time sheets or expense reports,
例子包括员工捏造表格以及费用报告，
taxpayers failing to report cash earnings, or service providers overbilling insurance companies.
纳税人漏报现金收益，或服务提供商超额计费保险公司。
Though these may seem small, and can sometimes only involve hundreds of dollars, they all contribute to the big picture.
虽然这些案件看起来很渺小并只牵涉几百美元，但它们都展现的是一个普遍的现象。

And then there's fraud on a massive scale.
其次别忘了大规模的欺诈罪。
In 2003, Italian dairy food giant Parmalat went bankrupt
在2003年, 一家名为帕玛拉特的意大利乳业巨头宣布破产，
after it was found to have fabricated a 4 billion dollar bank account and falsified financial statements
起因牵涉到40亿美元银行存款的捏造与财务报告的篡改，
to hide the fact that its subsidiaries had been losing money.
从而去隐藏子公司的经济损失。
Because it was family controlled, corporate governance and regulator supervision were difficult,
由于这是家族企业，企业治理和监督管理相较困难，
and the company likely hoped that the losses could be recouped before anyone found out.
帕玛拉特于是尝试在败露之前弥补损失。
And it's not just corporate greed.
但这不只是企业贪婪的问题。
Governments and non-profits are also susceptible to fraud.
政体和非营利机构同样容易受到欺骗。
During her time as City Comptroller for Dixon, Illinois, Rita Crundwell embezzled over 53 million dollars.
作为伊利诺斯州迪克森市的主计长，丽塔·克伦德维尔挪用了5300万美元的资金。
Rita was one of the country's leading quarter horse breeders and winner of 52 world championships.
丽塔曾是美国有名的夸特马驯马者以及52次世界锦标赛的冠军。
But the cost of maintaining the herd ran to 200,000 dollars per month.
但供养畜群的费用高达每月20万。
Because her position gave her complete control over city finances,
因为她的职位赋予了她对城市财政的完全控制权，
she was easily able to divert money to an account she used for private expenses, and the scheme went unnoticed for 20 years.
她可以轻易挪用公款到私人帐户以便个人消费，并持续这项诡计达20年。
It is believed that Crundwell felt entitled to a lavish lifestyle based on her position,
基于她的地位，克伦德维尔觉得自己有权过上奢华的生活，
and the notoriety her winnings brought to the city.
而她赢得的利益却给这座城市带来了不好的有影响。
It's tempting to think of fraud as a victimless crime because corporations and civic institutions aren't people.
人们很容易将欺诈视为一种无受害人的犯罪，因为企业和机构不是人。
But fraud harms real people in virtually every case:
但欺诈往往都波及老百姓：
the employees of Parmalat who lost their jobs, the citizens of Dixon whose taxes subsidized horse breeding,
帕玛拉特的员工因此失业，迪克森市的市民需支出税金来资助养马业，
the customers of companies which raise their prices to offset losses.
公司为了弥补亏损而调涨价格。
Sometimes the effects are obvious and devestating, like when Bernie Madoff caused thousands of people to lose their life savings.
很多时候，这些影响是显著并具有毁灭性的，比如伯尼·麦道夫的行为曾导致上千人的生活储蓄流失。
But often they're subtle and not easy to untangle.
但常常，这一罪行又狡猾又很难被揭发。
Yet someone, somewhere is left holding the bill.
不过，在某处，某人绝对会为此买单的。