THERE ARE THREE EXISTING CONDITIONS IN MOST CASES OF EMPLOYEE THEFT OR EMBEZZLEMENT: THE THIEF'S PERCEPTION OF HIS OWN NEED OR DESIRE; MENTAL JUSTIFICATIONS OR RATIONALIZATIONS ON THE PART OF THE OFFENDER; AND UNCONTROLLED ACCESS TO MONEY OR PROPERTY BELONGING TO THE EMPLOYER. THESE THREE INGREDIENTS CAN BE VIEWED AS DOMINOS IN A CHAIN. A CHAIN REACTION RESULTS WHEN THREE INGREDIENTS ARE PRESENT AT THE SAME TIME; BY REMOVING ANY ONE OF THE THREE, THE BASIC CONDITIONS FOR THEFT ARE DISRUPTED, AND THE CHANCE OF THEFT DIMINISHED. ELIMINATING A BASIC CONDITION CAN BE AS SIMPLE AS INTRODUCING ACCOUNTABILITY INTO OPERATIONS FOR INCOMING MERCHANDISE, GOODS TO BE SHIPPED, AND WAREHOUSE STORAGE, OR AS COMPLEX AS MANAGEMENT ATTEMPTS TO REDUCE PSYCHOLOGICAL MOTIVATIONS THROUGH ERNEST DISCUSSIONS REGARDING COMPANY PROBLEMS AND THE VALUE PLACED ON EACH EMPLOYEE'S EFFORT BY MANAGEMENT. IDENTIFICATION METHODS ARE AVAILABLE FOR OFFICE AND OTHER BUSINESS EQUIPMENT AND SHOULD BE USED IN AN EFFORT TO REDUCE THEFT. SYSTEMS FOR ADDRESSING REPETITIVE ACCOUNTING SIGNALS, ANOTHER AREA OF POSSIBLE THEFT OR EMBEZZLEMENT ARE AVAILABLE AND CAN BE ADAPTED TO CONSTRUCTION, WHOLESALE DISTRIBUTION, AND SERVICE INDUSTRIES. OTHER MORE GENERALLY APPLICABLE METHODS OF CONTROL INCLUDE KEEPING RECORDS OF ENTRY; MAINTAINING EMPLOYEE DOOR CONTROL; MINIMIZING CONTACT BETWEEN EMPLOYEES AND NONEMPLOYEES; MAINTAINING PERIMETER CONTROL; USING SEGMENTED ALARM SYSTEMS AND KEY CONTROL; NOTICING THEFT INDICATORS SUCH AS EMPTY BOXES AND FREQUENT REPLACEMENT OF TOOLS OR OTHER EQUIPMENT; USING UNDERCOVER INVESTIGATIONS, PREEMPLOYMENT INVESTIGATIONS, ROTATION OF GUARDS, EXTENSIVE LIGHTING, EMPLOYEE IDENTIFICATION; AND PUBLICIZING SECURITY PROGRAMS, AS WELL AS YEARLY REVIEWS OF SECURITY SYSTEMS. LASER WARNING DEVICES, NIGHTSCOPES, ALARM TAGS, MOTION DETECTORS, OBSERVATIONS DOMES, AND METAL SENSORS CAN ALSO BE USED TO DETER, THWART, OR MINIMIZE EMPLOYEE THEFT. (KBL)