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a) gambling. b) the employee think simply he was “borrowing” from the company and fully intend to return the assets at a future date. c) The employee has sufficient access to assets and information
Employee fraud is a significant and pervasive business risk, and building owners and managers are not immune. These risks can be reduced or mitigated by taking actions designed to prevent employee fraud or to more timely detect and reduce the impact of ongoing employee fraud.
Segregation of duties may reduce the opportunity risk, employee should have limit access to the information that is useful for his / her own work and he / she is responsible for his / her task that is part of whole process and more impartantly the mechanism of supervision must in place so that the information cannot be misused. If someone involve in this act must be terminated straight away.
