这段话来自于《Forensic Accounting and Fraud Examination》（法务会计与欺诈调查）一书，由William S. Hopwood、Jay J. Leiner和George R. Young共同著作。该书探讨了欺诈在过去被视为罕见事件的观点，并提到了现在普遍接受的观点，即欺诈几乎发生在每个组织和企业中。这段话讨论了欺诈的多种形式，以及网络和技术发展对互联网欺诈快速增长的影响。此外，它还提到了一些国家会根据虚假开票或税务伪造对税务欺诈进行起诉，以及一些欺诈的目的更多是为了获取声望而不是即时经济利益。
原文
In the past, fraud was viewed as a rare event that happened to unlucky organizations. Now it is commonly accepted that fraud is taking place at virtually every organization, and in every business. Fraud can be committed through many media, including mail, wire, phone, and the Internet(computer crime and Internet fraud). The international dimension of the web, the ease with which users can hide their location, the difficulty of checking identity and legitimacy online, and the simplicity with which hackers can divert browsers to dishonest sites and steal credit card details have all contributed to the very rapid growth of Internet fraud. In some countries, tax fraud is also prosecuted under false billing or tax forgery. There have also been fraudulent “discoveries”, e.g., in science, to gain prestige rather than immediate monetary gain. The only question is how big it is and how we can catch it before it gets out of hand and destroys a company or an organization.

In most instances, fraudulent acts involved a knowing cooperation among numerous employees who were respected community members, givers to charity, and caring parents - far removed from the typical image of a criminal. It is unsettling that such apparently ethical individuals engaged in clear unethical practices in the workplace. Equally unsettling is that many of these practices apparently prevailed for a significant duration of time.

One of the most intriguing findings in the white-collar crime literature is that corrupt individuals tend not to view themselves as corrupt. People convicted of white-collar crimes tend to acknowledge their wrong doing but deny criminal intent and being labeled as a criminal. They avoid the tag of being corrupt by using a number of rationalizing tactics that allow them to look at their corrupt acts in a way that makes them appear to be normal and acceptable business activities.

Denial of responsibility is a rationalizing tactic where individuals convince themselves that they are participating in corrupt acts because of circumstances -they have no real choice. The circumstances may involve a coercive system, dire financial straits, peer pressure, “everyone does it” reasoning, and so on. When using this rationale, individuals do not regard themselves as perpetrators of unethical acts; rather they view themselves as morally responsible individuals being forced into unethical acts.

In another type of rationalizing tactic, employees convince themselves that no one is really harmed by their actions and therefore their actions are not really corrupt. This rationalization is commonly employed in situations such as theft from an organization where the organization is assumed to be well insured or can easily recover the costs, or where the actual damage is slight. These tactics are instrumental in aiding individuals to commit corrupt acts while maintaining belief in their personal moral integrity. However, these tactics are simply a tool, one that also can be used to excuse unethical practices, resulting in disastrous consequences for society and, eventually, the organization itself.

本文主要讨论了欺诈的普遍性以及为何有些人会从事欺诈行为。首先，文章指出了在过去，欺诈被认为是罕见的事件，但现在几乎在每个组织和企业都存在欺诈。欺诈可以通过多种媒体进行，包括邮件、电线、电话和互联网（计算机犯罪和网络欺诈）。网络的国际性、使用者可以隐藏位置、难以检查身份和合法性、黑客可以轻易转移浏览器到不诚实的网站并窃取信用卡详细信息的简单性，都为互联网欺诈的迅猛增长做出了贡献。在一些国家，税务欺诈也被视为虚假开票或税务伪造进行起诉。在科学领域也存在一些有欺诈性的“发现”，目的是为了获取声望而不是即时的经济收益。仅有的问题是欺诈的规模有多大，我们如何在其失控并摧毁公司或组织之前将其抓住。

大多数恶意行为都涉及到许多员工之间的知情合作，而这些员工在社区中享有声望、慷慨捐款和关心孩子，与典型的罪犯形象相去甚远。令人不安的是，这些表面上道德的个体在工作场所从事明显的不道德行为。同样令人不安的是，许多这些行为显然持续了相当长的时间。

白领犯罪文献中最引人注目的发现之一是腐败的个体往往不将自己视为腐败的人。因为个人犯下了白领犯罪，他们往往会承认他们的错误，但否认有犯罪意图和被标记为罪犯。他们通过使用一些辩护策略来避免被视为腐败，这些策略让他们将自己的腐败行为看作是正常和可接受的商业活动。

责任否认是一种合理化策略，个体通过说服自己他们参与腐败行为是因为环境所迫，以此来使自己不被视为道德不端的行为的实施者，而是被迫从事不道德行为的道德负责人。

在另一种合理化策略中，员工们说服自己认为没有人真正受到他们行为的伤害，因此他们的行为并不是真正的腐败。这种合理化通常用于像从组织中盗窃这样的情况，人们认为组织已经有了良好的保险或可以轻易恢复成本，或者实际损害微小。这些策略有助于在保持个体的道德完整性的信念下从事腐败行为。然而，这些策略只是一种工具，也可以用来为不道德的行为开脱，最终对社会和组织自身造成灾难性后果。

题目
81.According to Paragraph 1, all of the following are the factors of the rapid growth of Internet fraud EXCEPT _____.
A. the difficulty of checking identity
B. the simplicity of hunting down sites that are easy to burgle
C. the unlawful expansion of the Internet
D. the confidentiality of users’ locations

正确答案：C
试题解析：
错误排除。根据题干关键词factors，找到第一段第四句“The international dimension of the web,
the ease with which users can hide their location the difficulty of checking identity
and legitimacy online, and
the simplicity with which hackers can divert browsers to dishonest sites and steal credit card details have all contributed to the very rapid growth of Internet fraud”，本句画线部分分别对应选项D、A和B,故选C。

82.According to Paragraph 2, which of the following is true about fraud?
A. It has been a common practice in organizations in the past.
B. It is often very serious and finally can run out of control.
C. Now it can be under control before it destroys a company.
D. Many employees can be involved in committing it together.

正确答案：D
试题解析：
正误判断。根据题干定位在第二段，本段首句提到“In most instances, fraudulent acts involved a knowing cooperation among numerous employees...” 本句的 “numerous employees” 对应 D 选项的 “many employees”，“cooperation” 对应 “committing it together”，故D选项表述正确。

According to Paragraph 2, what is the problem that concerns many organizations?
A. Unethical practices of employees often last for a long time.
B. It is difficult to identify the criminal behaviors of their employees.
C. There are apparently more dishonest workers than honest ones.
D. The bigger the organization, the more serious the fraudulent acts.

正确答案：
A
试题解析：
细节识别。题干提示了几个关键词：problem, concern和organizations，据此在第二段寻找线索。与concerns有关的表述是unsettling（令人担忧的），该词出现在原文第二句 “It is unsettling that such apparently ethical individuals engaged in clear unethical practices in the workplace”，但本句与四个选项均不吻合，于是继续阅读下一句“Equally unsettling is that many of these practices apparently prevailed for a significant duration of time”， 根据上文可知，“these practices”指的是“unethical practices”，“duration of time”对应“a long time”， 故选 A。

The author of the passage most possibly agrees that _____.
A. misconduct in science is more for prestige than for money
B. academic dishonesty can immediately bring the person who has published his or her “discoveries” monetary gain
C. dishonestly misreporting income in a tax return is not necessarily considered a crime
D. the problem of academic dishonesty is more difficult to deal with than that of tax frauds

正确答案：
A
试题解析：
语义推理。根据第一段的“There have also been fraudulent 'discoveries', e.g., in science, to gain prestige rather than immediate monetary gain”可知 A 选项正确，同时也能排除 B 选项。根据“In some countries, tax fraud is also prosecuted under false billing or tax forgery”,可排除C选项。D选项在原文中并未提及。

According to Paragraph 4, it is true that corrupt individuals _____.
A. often feel guilty
B. do not admit their fault
C. often produce excuses
D. acknowledge their crime

正确答案：
C
试题解析：
正误判断。根据题干定位在第四段，开头提到“Denial of responsibility”，然后给出各种理由“... they have no real choice. The circumstances may involve a coercive system, dire financial straits, peer pressure, ‘everyone does it’ reasoning, and so on”, 并将自己做出不道德行为的原因归咎于他人，即为自己的过错找出种种理由，故C选项为正确答案。

It can be learned from the passage that rationalizing tactics _____.
A. are avoided by white-collar workers
B. are normal and acceptable
C. are used to deny responsibility
D. cause peer pressure

正确答案：
C
试题解析：
语义推理。当题干出现 It can be learned / indicated / suggested / inferred... from the passage that ...时，一般都需要进行归纳、概括或者演绎，不过本题比较简单，第四段第一句话 “Denial of responsibility is a rationalizing tactic ...” 就明示了答案，故直接确定C选项正确。

According to the passage, all of the following serve a good rationale for fraud EXCEPT _____.
A. "everyone does it"
B. "I won't talk about it"
C. "I'm forced to do it"
D. "no one is harmed"

正确答案：
B
试题解析：
错误排除。第四段中间有一句话 “The circumstances may involve
a coercive system
, dire financial straits, peer pressure, ‘
everyone does it
’ reasoning, and so on", 第五段第一句中讲到 “…
no one is really harmed
by their actions...” 其中，画线部分依次对应选项C、A和D。据此选出答案B。

In Paragraph 5, the example of "theft from an organization" is used to _____.
A. prove the popularity of corrupt behaviors
B. show how corrupt individuals excuse themselves
C. demonstrate how strong the personal belief can be
D. illustrate the disastrous consequence for organizations

正确答案：
B
试题解析：
根据题干定位到第五段第二句，根据such as可知，theft from an organization是对合理化策略在何种情况下会被使用的举例说明，即展示了网络欺诈者如何为自己找借口，故选B。

What is the author's attitude towards rationalizing tactics?
A. Supportive.
B. Neutral.
C. Disapproval.
D. Indifferent.

正确答案：
C
试题解析：
作者态度。第五段最后一句话明确表明了作者的态度，即这些伎俩只是工具，用来为自己不道德的行为辩解，但可能给社会及机构本身带来灾难性后果，因此C选项（不赞同）最准确。

What is the main idea of this passage?
A. Fraudulent acts are prevailing in organizations often for a long time.
B. Corrupt individuals don't recognize their crimes, nor admit them.
C. Corrupt individuals are often those with strong moral integrity in life.
D. Rationalizing tactics are often employed to excuse unethical behaviors.

正确答案：
D
试题解析：
主旨大意。比对四个选项发现，D选项准确捕捉到了关键词rationalizing tactics（合理化策略），并准确诠释了全文的主旨——为自己违反道德的行为辩解（excuse）。