4/3/18
Top Ten Organizational Characteristics for Fraud • Inadequate attention to details • Lack – custody/recording by same person • Lack – separation of duties in accounting • Lack – clear lines of authority and responsibility • No independent review by internal audit Employee (Misconduct or Abuse) • Use equipment for personal use • Use internet for personal use at work • Conduct personal business while at work • Long breaks without approval • Late to work/leave early • Slow or sloppy work • Use sick leave when not sick • WWUI (working while under the influence…)
7
Made with FlippingBook Annual report