I think those jws who defraud think they won't get caught and if they do within the congregation, some jws feel it is taught by the WTS that a jw can't sue another jw. I think some are very aware of the financial gain for themselves and have no empathy for the jw they defrauded. But then the WTS if they catch someone like the accounts servant taking money from the donations, he will be dealt with by the WTS directly. Never steal money from the WTS! " WT 1973 "Thus, for example, one who defrauded his Christian brother or who failed to provide materially for his wife and children would find himself outside the congregation if he did not repent.—1 Tim. 5:8.
The injured party could thereafter decide whether legal action should be taken in an attempt to force the guilty one, now disfellowshiped, to rectify matters. Of course, the injured party would want to take into consideration whether it would be worth the time and expense as well as whether the congregation could still come into disrepute by bringing to public attention the actions of one of its former members"