The Association of Certified Fraud Examiners describes occupational fraud as the use of ones occupation for personal enrichment through the deliberate misuse or misapplication of the employing organizations resources or assets. Fraud is a potential risk in most businesses. The degree of risk a business may face can be assessed by examining Donald Cressey's Fraud Triangle. Cressey proposed that employees are more likely to commit fraud if three factors exist: 1. incentives and pressures, 2. opportunity, and 3. rationalization. The other problem comes from conflicts of interest. If an employee has an interest in the financial well-being of a vendor, a conflict of interest could exist.