This is the third and final installment of our three part podcast series about employee theft. We encourage you to listen to Protecting Yourself from Employee Theft: Part I and Protecting Yourself from Employee Theft: Part II before finishing with this podcast. Whether theft takes the form of fraud, embezzlement, or outright theft, theft by an employee shares three steps.  For theft to occur, all three components of the theft triangle must be intact.  The first is “Motive”.  The employee needs a reason to steal.  The reasons are as varied as there are individuals. Next, they need the “Opportunity”.  In a dental office, they need unimpeded access to the funds they are attempting to steal with minimal or no restraints, checks or accountability. Finally, they need to be able to “Rationalize” their behavior.  They need to justify in their mind that what they are doing is acceptable.  Essentially they need to quiet their conscience.