How people rationalize fraud - Kelly Richmond Pope

Kako ljudi racionaliziraju prijevaru - Kelly Richmond Pope

Prevoditelj: Martina Valković Recezent: Ivan Stamenković

If you ask people whether they think stealing is wrong,

Ako pitate ljude smatraju li da je krađa pogrešna,

most of them would answer, "Yes."

većina će ih odgovoriti "da".

And yet, in 2013, organizations all over the world

A ipak, procjenjuje se da su, u 2013., organizacije diljem svijeta

lost an estimated total of 3.7 trillion dollars to fraud,

izgubile ukupno 3,7 trilijuna dolara zbog prijevara,

which includes crimes like embezzlement,

što uključuje zločine poput pronevjere,

pyramid schemes,

piramidalnih shema,

and false insurance claims.

i prijevara vezanih za osiguranje.

This wasn't just the work of a few bad apples.

To nije bilo samo djelo nekoliko pokvarenih pojedinaca.

The truth is that many people are susceptible

Istina je da je mnogo ljudi podložno

not only to the temptation to commit fraud

ne samo iskušenju da počini prijevaru,

but to convincing themselves that they've done nothing wrong.

već i uvjeravanju sebe samih da nisu učinili ništa loše.

So why does fraud happen?

Zašto se prijevare događaju?

While individual motivations may differ from case to case,

Dok se individualni motivi mogu razlikovati od slučaja do slučaja,

the fraud triangle,

trokut prijevare,

a model developed by criminologist Donald Cressey,

model kojeg je razvio kriminolog Donald Cressey,

shows three conditions that make fraud likely:

pokazuje tri uvjeta koji prijevaru čine vjerojatnom:

pressure, opportunity, and rationalization.

pritisak, prilika i racionalizacija.

Pressure is often what motivates someone to engage in fraud to begin with.

Pritisak je često ono što motivira nekoga da se uopće i upusti u prijevaru.

It could be a personal debt,

To može biti osobni dug,

an addiction,

ovisnost,

an earnings quota,

visina dohotka,

a sudden job loss,

iznenadni gubitak posla,

or an illness in the family.

ili bolest u obitelji.

As for opportunity, many people in both public and private sectors

Što se tiče mogućnosti, mnogi ljudi i u javnom i u privatnom sektoru

have access to tools that enable them to commit and conceal fraud:

imaju pristup alatima koji im omogućavaju da izvrše i prikriju prijevaru:

corporate credit cards,

korporativne kreditne kartice,

internal company data,

interni podaci tvrtke,

or control over the budget.

ili kontrola nad budžetom.

The combination of pressure

Kombinacija pritiska

and being exposed to such opportunities on a daily basis

i izloženosti tim mogućnostima na dnevnoj bazi

can create a strong temptation.

mogu izazvati snažno iskušenje.

But even with these two elements,

No, čak i s ova dva elementa,

most fraud still requires rationalization.

većina prijevara i dalje zahtijeva racionalizaciju.

Many fraudsters are first time offenders,

Mnogim prevarantima to je prvo kazneno djelo,

so in order to commit an act most would regard as wrong,

pa tako, da bi počinili nešto što većina smatra pogrešnim,

they need to justify it to themselves.

trebaju to opravdati samima sebi.

Some feel entitled to the money because they are underpaid and overworked

Neki smatraju da imaju pravo na taj novac zato što su potplaćeni i previše rade,

and others believe their fraud is victimless,

a drugi vjeruju da je njihova prijevara zločin bez žrtve,

perhaps even planning to return the money once their crisis is resolved.

možda čak planiraju i vratiti novac kad se njihova kriza razrješi.

Some of the most common types of fraud

Neki od najčešćih tipova prijevare

don't even register as such to the perpetrator.

se čak i ne čine kao prijevara njihovim počiniteljima.

Examples include employees fudging time sheets or expense reports,

Primjeri su zaposlenici koji lažiraju izvještaje o radnim satima ili troškovima,

taxpayers failing to report cash earnings,

porezni obveznici koji ne prijavljuju zaradu u gotovini,

or service providers overbilling insurance companies.

ili pružatelje usluga koji previše naplaćuju osiguravajućim društvima.

Though these may seem small,

Iako se ovi prijestupi čine minornima,

and can sometimes only involve hundreds of dollars,

i nekada mogu uključivati samo stotine dolara,

they all contribute to the big picture.

svi oni doprinose široj slici.

And then there's fraud on a massive scale.

I onda imamo prijevare na masovnoj razini.

In 2003, Italian dairy food giant Parmalat went bankrupt

Godine 2003., talijanski mliječni div Parmalat je bankrotirao

after it was found to have fabricated a 4 billion dollar bank account

nakon što je otkriveno da je lažirao bankovni račun od 4 milijarde dolara

and falsified financial statements

i falsificirao financijska izvješća

to hide the fact that its subsidiaries had been losing money.

kako bi sakrio činjenicu da su njegove podružnice gubile novac.

Because it was family controlled,

Bio je obiteljski upravljan,

corporate governance and regulator supervision were difficult,

pa je bilo teško sprovesti korporativno upravljanje i regulatorni

and the company likely hoped that the losses could be recouped

nadzor, i kompanija se vjerojatno nadala da će gubici biti nadoknađeni

before anyone found out.

prije no što itko sazna.

And it's not just corporate greed.

I to nije samo korporativna pohlepa.

Governments and non-profits are also susceptible to fraud.

Vlade i neprofitne organizacije su također podložne prijevarama.

During her time as City Comptroller for Dixon, Illinois,

Dok je radila kao gradski financijski kontrolor za Dixon, Illinois,

Rita Crundwell embezzled over 53 million dollars.

Rita Crundwell pronevjerila je više od 53 milijuna dolara.

Rita was one of the country's leading quarter horse breeders

Rita je bila jedan od vodećih uzgajivača konja u državi

and winner of 52 world championships.

i osvajačica 52 svjetska prvenstva.

But the cost of maintaining the herd ran to 200,000 dollars per month.

No, trošak održavanja krda penjao se do 200,000 dolara mjesečno.

Because her position gave her complete control over city finances,

Zato što joj je njena pozicija dala potpunu kontrolu nad gradskim financijama,

she was easily able to divert money

lako je mogla preusmjeriti novac

to an account she used for private expenses,

na račun kojeg je koristila za privatne troškove,

and the scheme went unnoticed for 20 years.

što je 20 godina prolazilo neopaženo.

It is believed that Crundwell felt entitled to a lavish lifestyle

Misli se da je Crundwell smatrala da ima pravo na raskošan životni stil

based on her position,

zbog svoje pozicije

and the notoriety her winnings brought to the city.

i čuvenosti koju su njene pobjede donijele gradu.

It's tempting to think of fraud as a victimless crime

Primamljivo je misliti o prijevari kao o zločinu bez

because corporations and civic institutions aren't people.

žrtve, zato što korporacije i gradske ustanove nisu ljudi.

But fraud harms real people in virtually every case:

No, prijevara šteti stvarnim ljudima u praktično svakom slučaju:

the employees of Parmalat who lost their jobs,

zaposlenicima Parmalata koji su izgubili svoje poslove,

the citizens of Dixon whose taxes subsidized horse breeding,

građanima Dixona čiji su porezi subvencionirali uzgoj konja,

the customers of companies which raise their prices to offset losses.

klijentima kompanija koje dižu svoje cijene kako bi neutralizirali gubitke.

Sometimes the effects are obvious and devestating,

Ponekad su posljedice očite i razorne,

like when Bernie Madoff caused thousands of people to lose their life savings.

kao kada je Bernie Madoff uzrokovao gubitak životnih ušteđevina tisuća ljudi.

But often they're subtle and not easy to untangle.

Ali često su suptilne i teže razmrsive.

Yet someone, somewhere is left holding the bill.

Ipak, netko, negdje, mora platiti cijenu.