Brief Checklist to identify “At
Risk” employees
Employees
can be considered to be at risk of committing fraud if a combination of any or
all of the factors below are identified.
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An employee with unusual work habits, such as an individual who:
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Comes to work early or leaves late
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Works nights and weekends
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Is seldom missing from the office, even to take leave or holiday
-
Reports to the office during brief absences (one day or less), by
telephone or in person
-
Asks others to hold their work for them without processing it
until they return.
-
Employees who are the only people who can authorise certain types
of transactions, transactions in restricted accounts, or transactions in excess
of certain levels. No one else performs these tasks if and when they’re absent
from the workplace.
-
An employee whose spouse or significant other has recently lost a
job.
-
Employees who are living beyond their means, such as those with
lots of new “toys” (i.e.; cars, boats, holiday property, home refurbishment
projects, etc.)
-
Employees who have high debt, such as those who are being chased
by creditors that frequently call them at the office in a collection campaign.
-
Employees who brag about recent gambling winnings or family
inheritances. Employees who have a life style or pattern of gambling, (they’re
probably losing).
-
Employees who “act out of character” by performing tasks which
are not a part of their primary job duties.
-
Cashiers who always balance and are never over or short. Cashiers
who do not follow the organisation’s standard cash handling policies and
procedures.
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Employees who are always behind in their work and are content to
exist in a “messy” work area. This is often by design and a mechanism used to
conceal irregular or inappropriate activity.
-
Employees who are secretive on the job and are unwilling to let
others review their work.
-
Customers frequently provide customer feedback about the
employee’s errors and irregularities.
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