Fraudsters typically try to justify their behavior by telling themselves that they intend to repay the amount stolen or that they believe the organization owes them the amount stolen. this justification is referred to as:

Rationalization

Explanation:

In discipline such as logic and psychology, rationalization which is also referred to as making excuses as defense mechanism under which they tend to explain their controversial feelings and behaviors. They tend to justify and explain them in a way which is considered to be seemingly logical or rational. This is done in order to avoid true description and explanation and thus are made into consciously tolerable or admirable by the plausible means.