Lots of people has been asking me who are these KURAFI's and how do you identify KURAFI?
Basically three things are necessary for someone to turn into a KURAFI, perceived need, perceived opportunity and rationalization of behavior. Well following are the most common characteristics of a KURAFI.

1. They are male. 3/4th of all Kurafi activities are committed by men.
2. They are intelligent. Many times, they commit Kurafi activities for the challenge because they are bored with their job.
3. They are very egotistical. They feel they are worth more than they may be, pertaining to their job classification.
4. They are risk takers. They are not afraid to fail.
5. They are rule breakers, like to take shortcuts, and they justify the breaking of the rules.
6. They are hard workers, usually arriving early for work, leaving later at night and never taking vacations. This makes them seem like an unlikely candidate to management, since they are putting in more time. But, this is the time in which many of their Kurafi activities are occurring.
7. They are under stress. They have a stressful event before they turn into a Kurafi such as a marital break-up, loss of a job, financial difficulties, etc.
8. Many are married. Married employees commit the greatest number of Kurafi activities and cause the highest median losses.
9. Many are members of management. Management are sixteen times more likely to commit a Kurafi activity than non-managerial employees.
10. Median loss is higher for males than females: $185,000 for males, $48,000 for females, according to ACFE.
11. Peoples who turn into a Kurafi think the same way. One thing leads to another, and a pattern is begun.

Here is how you can identify a "KURAFI GARDEN". If there is a Kurafi garden u will find these characteristics:

· The most costly abuses occur within organizations with less than 100 employees, so the small business is at a big risk regarding Kurafi.
· The education industry has experienced the lowest median losses.
· The real estate financing sector has experienced the highest median losses.
· A high growth industry
· Kurafi is not perceived as a risk, or risks are not assessed
· Management ignores irregularities
· Morale is low
· High turnover within the firm
· Staff lacks training in the systems in which they operate on a day to day basis
· A rapid increase in revenues and profits
· A very strong, egotistical leader
· Profit is the ultimate goal. It is to be reached no matter what occurs to deter the organization or employee.
· Salary structure is tied to profits