Uncovering the Why Behind the Fraud
In forensic accounting, identifying what happened is only half the story. The “Z” in the DR KUDZANAI VERE Forensic Accounting Framework stands for Zero in on Motive, a step that shifts the lens from transactions to intentions, from evidence to psychology.
Why Motive Matters
Understanding motive helps investigators:
- Anticipate behavior and predict patterns of misconduct
- Strengthen case narratives by explaining not just what occurred, but why
- Tailor interview strategies to the emotional and psychological landscape of suspects
- Design preventive systems that address root causes, not just symptoms
“Fraud is rarely random, it is often the result of pressure, opportunity, and rationalization. To stop it, we must understand it.” — Dr. Kudzanai Vere
Common Motives Behind Financial Misconduct
While motives vary, they often fall into recognizable categories:
- Personal Pressure: Financial hardship, addiction, or lifestyle inflation
- Organizational Culture: Weak oversight, toxic incentives, or normalized shortcuts
- Ideological Justification: Belief that the misconduct serves a greater good or is deserved
- Opportunity and Access: Unchecked authority, poor controls, or insider knowledge
Zeroing in on motive allows forensic accountants to move beyond surface-level analysis and into the realm of strategic insight.
“To truly understand fraud, we must look not only at the figures, but at the fears, frustrations, and flawed justifications behind them.” — Dr. Kudzanai Vere
Strategic Relevance
For practitioners, motive analysis enhances the depth and credibility of findings. For leaders, it informs policy reform and culture change. For institutions, it enables the design of systems that deter misconduct before it begins.
Legacy Through Insight
As we continue through the DR KUDZANAI VERE Framework, Zero in on Motive reminds us that forensic excellence is not just about detection, it’s about understanding. When we uncover the “why,” we empower organizations to build cultures of integrity that endure.
Next in our series: A – Analyse Transactions. The anatomy of financial flow awaits.