Recognizing the symptoms of employee fraud.
Unlike crimes that leave easily detectable physical evidence, employee fraud may be difficult to detect because often only symptoms of such crimes are readily apparent, and the symptoms may or may not signal actual fraud. This article discusses six categories of symptoms that indicate fraud may have been committed by an employee, and presents a case study example to illustrate symptoms auditors and financial managers should investigate.
School of Accountancy and Information Systems, Brigham Young University, Provo, UT.
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D000066:Accounting / Q000592:standards; D000288:Administrative Personnel / Q000592:standards; D001519:Behavior; D005375:Financial Audit / Q000592:standards*; D005607:Fraud / Q000145:classification / Q000517:prevention & control*; D006264:Health Benefit Plans, Employee / Q000592:standards*; D006282:Health Personnel; D006801:Humans; D008019:Life Style; D012308:Risk Management / Q000191:economics / Q000379:methods*; D012637:Security Measures; D014481:United States