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Fraud has always been a risk for business. The internet age only increases the danger. Steps need to be taken to minimise the risk of fraud, and this booklet is a simple and practical guide to doing that.
This Guide has four sections: 1)What is Fraud and Who Commits it? 2)Establishing an Anti-Fraud Culture 3)Fraud Risk Management 4)Managing Bribery Risk
The best way to prevent fraud is to have clear anti-fraud policies and procedures which all staff understand, and which are rigorously enforced; coupled with an open, communicative environment, where staff feel safe and supported to question actions and raise concerns.
The riskiest environment is one where one or more managers dominate their staff who are afraid to question or query; and where procedures such as separation of duties, payment authorisations, internal audits, supplier and customer audits, and stock checks, are not taken seriously or not enforced.
Anti-fraud policies and procedures are the subject of this short book. However, an open, communicative environment is not something you can create through procedures and “state of the nation” speeches. The tone and example that your management team set defines the organisation’s culture and working environment. I provide some pointers to creating an open anti-fraud culture in this book, but, ultimately, it is the leaders in the organisation who set the tone for how it operates.
Fraud Prevention: A Practical Guide for Small and Medium Sized Enterprises Ross Maynard Fraud Prevention: A Practical Guide for Small and Medium Sized Enterprises book kindle
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