Clair Cubelic, a private accountant employed by a large corporation, holds the CMA professional designation. She is a trusted employee who is eager to help others whenever necessary. For example, Clair frequently orders merchandise when purchasing department personnel are overburdened. Clair’s only problem is that she feels she is underpaid. Several men in her office make more money than she does and they are not even professionally certified accountants. Clair has significant debt that she acquired while she was a student and has trouble paying her monthly bills. A close friend of Clair’s sells supplies to the company. When Clair complained to him about her pay situation, he joked that he could help her get even by sending the company less merchandise than was shown on the purchase orders. He laughed and suggested they could split the rewards of the rip-off between them. To his surprise she responded with a serious plan that would enable them to embezzle several thousand dollars per month from her company. She assured him that she could gain control of all phases of the purchasing system from ordering to payment. Unfortunately for Clair, what started as a joke ultimately ended with a jail sentence.

Required:

Name the three factors that Donald Cressey found to be associated with white collar criminals. Identify these factors as they apply to Clair Cubelic’s case.