In the December $2020$ edition of the Fraud in the Wake of COVID$-19$: Benchmarking Report, the ACFE reports the results of a survey of its members. Overall, $79\%$ of the survey respondents observed an increase in fraud over the previous quarter, and $90\%$ expected an increase in the next $12$ months. Discuss why the COVID$-19$ pandemic might result in an increase in occupational fraud.