SARS emphasised that cross border crime has risen as international syndicates target new democracies whose borders they view as weak. SARS' personnel are actively recruited and offered large sums of money to collude with criminals. The current economic recession contributes to economic pressures resulting in greater vulnerability of staff to bribery and corruption. According to SARS, incentives combined with opportunity and the ability to justify illicit behaviour is fuelling fraud and corruption. Risk assessment showed that all areas of SARS, including Customs, are affected by fraud and corruption.