On the rocks
13 September 2012
Resentment, dishonesty and incompetence - a recipe for fraud, however secure your processes are. After all, a determined human being is a match for any system
There is a tendency when considering fraud to concentrate on internal control and to leave the human aspects to take care of themselves. Such an approach is misplaced. The determining factor in many cases is human weakness and not the mechanical aspects of control. Strong systems can be overcome by human ingenuity; weak systems will remain unscathed if those involved...