According to a Marquet International report and an article in today’s Idaho Statesman news/views/skewspaper, Idaho ranks seventh for embezzlement. The report and newspaper put the nicest spin possible on the underlying reason, but what it comes down to is that victims in Idaho are too trusting.
The most interesting portion of the Marquet report begins on page 13 with Motivating Factors. This is what makes the embezzlers embezzle.
Then on page 15 there is a tabulation of the greatest losses by industry. The top three victim industries are financial services, healthcare, and non-profits.