Resource: Fraud Patrol
If you're worried about your company's vulnerability to fraud (from inside or outside the organization), consider investing in Fraud: Bringing Light to the Dark Side of Business (Irwin Professional Publishing, 800-634-3966, 1995 , $30), by W. Steve Albrecht, Gerald W. Wernz, and Timothy L. Williams, three corporate-security experts.
The 296-page book is full of fascinating insights. One chapter describes the "fraud triangle," the combination of pressure, opportunity, and rationalization that can lead a worker to commit fraud. Corporate fraud fighters, the authors warn, often make a dangerous mistake, concentrating their efforts on just one of those elements, opportunity. You'll also find tips on how to recognize the symptoms of fraud, how to set up internal control systems, and, maybe best of all, how to set up a procedure for auditing fraud risks.
If you think fraud couldn't be a problem in your company, it may be time for the kind of reality check this book provides.