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Final Article in 3-Part Newsletter Series on Embezzlement Prevention and Detection

The final article in the 3-part series by Stephen Linker of the New Jersey-based forensic accounting firm of RosenfarbWinters focuses on methods of detecting whether embezzlement is occurring or has occurred.

The article identifies three steps central to the detection process (which may differ based on factors such as the type of business):

  • Identify embezzlement exposures
  • Look for symptoms of embezzlement in the exposure areas
  • Consider pressures and motivations to commit embezzlement (this last step might be combined with one of the other two steps).

The article goes on to explore each of the above steps in further detail.

Finally, the article discusses the importance of effective "internal controls," which it considers perhaps the most important deterrent to embezzlement.

Read the full article here.


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