Rational choice theory posits that criminal behavior is a result of deliberate decision-making. According to the ACFE manual:
“Rational choice theory assumes that individuals weigh the expected benefits of committing a crime against the possible consequences. If the perceived benefits outweigh the perceived risks, the individual may choose to offend.”
[Reference: ACFE Fraud Examiners Manual, 2020 International Edition – Fraud Prevention and Deterrence, Section 4.114., , ]
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