Bears are intelligent and motivated to find food. When I left some fried chicken in my Jeep while in Gatlinburg, a bear tore a hole in the top and ate the chicken and part of my Jeep. He was just a bear being a bear. I'm responsible because I left the chicken in the Jeep and gave him the opportunity. Similarly, people are intelligent and motivated to survive. They will take our assets if we provide them with an opportunity by not implementing and enforcing good internal controls. Review the investigation and prosecution of the former director of a conference center who took advantage of lax internal controls of a joint venture and stole thousands. She was just a fraudster being a fraudster.