. According to CNN business, ABB CEO Ulrich Spiesshofer and Chief Financial Officer Eric Elzvik admitted that the organizations managers had failed to maintain sufficient segregation of duties in the treasury unit of its subsidiary in South Korea and did not provide enough oversight of local treasury activities.<\/span><\/p>\nTo top it all off, ABB also failed to keep the signature seals of the South Korean unit secure which as a result, has lead the company became “bound to unauthorized financial contracts, resulting in undetected financial obligations.”\u00a0<\/span><\/p>\nOrganizations rely on the honesty and integrity of their employees, however employee fraud does unfortunately cost companies vast sums of money. Employee fraud is a reality across all sectors – no matter how credible a job applicant is and how stringent your hiring process is – your business is at risk.<\/span><\/p>\nTips on Identifying and Preventing Employee Fraud<\/span><\/h2>\nWhen you trust your employees, it is difficult to think the worst of them, even when there are red flags \u2013 circumstances or patterns that are out of the ordinary \u2013 alerting you to the contrary. If you have suspicions of employee fraud, it is recommended to hire a forensic accountant to help you detect fraud, understand your circumstances, and put together evidence to target and confront the employee without tipping them off.<\/span><\/p>\nThe good news is that you can plan and train your team to prevent this from taking place; the best thing you can do for your business is to learn how to recognise the warning signs of employee fraud and have robust procedures in place to minimise the risks and opportunities for fraud. Employee fraud covers a wide range of fraudulent activities in the workplace and can vary in seriousness including embezzlement.<\/span><\/p>\nEmbezzlement involves an employee who transfers company funds into their bank account. One example of an act of embezzlement is deliberately writing cheques in the employees’ name or diverting company assets without authorisation, e.g. customers unknowingly pay into an employee-controlled bank account, not the business’. This is serious fraudulent behaviour, but employees usually get away with it without raising any suspicion by creating non-existent suppliers and fake employees or using counterfeit credit notes to hide\/disguise misappropriated monies.<\/span><\/p>\nAn easy way to spot this type of financial fraud is to scour through the bank statements and financial records of your organisation and check for irregular activities or patterns of unusual and unauthorised transactions. <\/span><\/p>\nAnother common sign of embezzlement is when either an employee or a manager\/director begins to enjoy a lavish lifestyle that is obviously beyond their means, e.g. holidays, cars, clothes\/jewellery. <\/span>In the case that<\/span>\u00a0you suspect an employee or director might be embezzling funds from within your company, it is essential to be discreet in your employee fraud investigation to prevent the employee from covering their tracks and disposing of substantial evidence.<\/span><\/p>\nOther Common Types of Employee Fraud<\/span><\/h3>\n\n- Commission fraud \u2013 inflating sales figures to gain a more significant commission than deserved.<\/span><\/li>\n
- Petty fraud \u2013 for example, embellishing an expense claim or taking office supplies.<\/span><\/li>\n
- Money laundering \u2013 hiding the origin of illegally obtained money and washing it through your business.<\/span><\/li>\n
- Insider Trading \u2013 making a profit by using valuable information that is unavailable to the public to their advantage, for example, confidential information that could impact the prices of shares, securities, goods\/commodities.<\/span><\/li>\n
- Manipulation of accounts \u2013 false information on sales, purchases or stock can be used to perpetrate fraud for personal financial gain, e.g. overstated trading profits to receive cash\/share bonuses, or get a promotion, creating false trading accounts or stock\/fixed asset write-offs to obtain goods.<\/span><\/li>\n<\/ul>\n
What Can You Do (as an employer) to Minimize Employee Fraud?<\/span><\/strong><\/p>\nThe most effective way to minimize employee fraud as an employer is to implement robust management procedures and employee background screening; the implementation of these preventative measures will ensure staff are adequately investigated and monitored and consider the possibilities for collusion between employees – including a conflict of interest. Paying attention to only the procedures within your accounts department is not sufficient. The same procedures can help you across your operations, including sales and procurement.<\/span><\/p>\nMinimize the chances of employee fraud with the following procedures:<\/span><\/p>\n\n- Separation of employee responsibilities such as placing orders, recording invoices and collecting debts.<\/span><\/li>\n
- Requiring purchase or payment authorization by more than one person.<\/span><\/li>\n
- Compare actual to budgeted expenditure for unexpected patterns.<\/span><\/li>\n
- Examine bank reconciliations thoroughly.<\/span><\/li>\n
- Scrutinize cancelled cheques and cheques made out to employees or unusual vendors.<\/span><\/li>\n
- Review supplier invoices for significant amounts, pricing or volumes.<\/span><\/li>\n
- Verify credit notes and write-offs with receiving records.<\/span><\/li>\n
- Install and monitor CCTV to deter theft of stock or equipment.<\/span><\/li>\n<\/ul>\n
Fraud Triangle<\/span><\/strong><\/span><\/p>\nAn American criminologist, Donald R Cressey, devised a theory that involved three aspects that trigger fraud. Understanding these triggers will help you prevent fraud:<\/span><\/p>\n\n- Opportunity \u2013 the lack of internal controls or reporting structure\/oversight increase the chance of fraud.<\/span><\/li>\n
- Rationalization \u2013 the fraudster will rationalize the continued deception, which increases slowly, perhaps over a few years, becoming an entitlement, i.e. I deserve this. This offers the chance to stop some employee fraud early if robust detection procedures are in place.<\/span><\/li>\n
- Pressure \u2013 overwhelming pressure, be it business factors such as company targets to meet or personal pressures, such as gambling or financial problems.<\/span><\/li>\n<\/ul>\n