Description

This course discusses eight employee theft cases to demonstrate the importance of internal controls and management oversight in the prevention of employee theft. Some of the companies are large and some are small. Some are examined in detail while others are overviewed.
Companies discussed: Sandhog Union, United Probation Officers Association, Ayer Family Trust, Craig Brothers Plumbing and Heating, Pet First Healthcare, Standford Financial Group, Woodruff Arts Center and Fry’s Electronics.

Understanding the motivations and conditions that foster fraudulent behavior is essential for developing effective prevention strategies. A recurring theme in each of these cases is a lack of appropriate internal controls and a lack of management oversight.