Category: Prevention & Internal Controls

Internal role changes can create control drift when access rights, approval authority and control responsibilities no longer match a person’s current role. This third deep dive in the “Fraud Risk along the Employee Lifecycle” series examines the MOVE phase and the fraud risk of accumulated access, outdated authority and weak mover controls.

Onboarding is where identity becomes operational capability. This second deep dive in the “Fraud Risk along the Employee Lifecycle” series examines how role assignment, access provisioning and approval authority create fraud-relevant control assumptions.

Identity risk begins before access, authority or payroll. This first deep-dive in the “Fraud Risk along the Employee Lifecycle” series examines how HR creates the first control-relevant organisational fact: who a person is, whether that identity is legitimate, and what trust the organisation builds on it.

The employee lifecycle is not a fraud model. It is a practical lens for identifying fraud risks in HR processes and systems — especially around identity, roles, access, incentives, control responsibilities and offboarding.

Whistleblowing Systems and Strategies Strategy before system – why form must follow function. Executive Summary 1. Why whistleblowers matter –[…]