The learning theory is based on learnt situations, which triggers to execute a learnt behavior, as this leads with a high possibility to a motivator, which satisfies the need. For example, a sales employee needs to pay its open bills and bribes a procurement person of the client organization. With this he reaches a higher bonus to pay the personal bills. This situation not only applies for objective needs, but also subjective temptations, as the more expensive car or luxury vacations. If the used behavior leads to regular success, the employee will most probably continue with it. Further this extrinsic motivation gets replaced by an intrinsic one. The external motivator is not required anymore to trigger the corrupt behavior. The employee enjoys the flow experience of bypassing internal process and external laws. Thanks to the ignoring of rules, life gets easier for him or her, a certain feeling of liberty or even superiority gets perceived. As the external amplifier is not required, the corrupt behavior gets shown also in situations with a only minimal benefit.

San Francisco, Alcatraz

This explains why repeatedly high level employees get caught in small crimes, where the risk of jeopardizing a long business career does not stand in any relation to the potential benefit of violating internal guidelines. Depending on the individual character and the case where such behavior not got caught & sanctioned in the past, employees may underestimate the risk of getting caught. This is an opportunity for the Compliance system, as suspicious behavior can get caught in the regular random samples to control the approval- and control-processes, as for example in sponsoring and donation or the travel expenses. Mafia gangster Al Capone was imprisoned in 1931, not for murder, money-laundry, kidnapping or similar, but tax evasion. First he spent his time in the Federal Prison of Atlanta, before he got transferred to Alcatraz, the prison island in the Bay of San Francisco. 1939 he could leave based on his good behavior.