Abstract
Many companies and organizations are facing an unnecessary high cost of operation because people have misappropriated the use of company's resources. While most companies consider their employees to be assets necessary for profit. Larger organizations typically can afford the internal control checks and balances needed to deter many of the more significant fraud and embezzlement schemes. Small companies often must TRUST key individuals. And unfortunately, those organizations that can least afford internal controls, can also, least afford a major fraud. Companies are primarily devo…
