Fraud Indicator Checklist

Economic Stress

• Family illness

• Divorce

• Family unemployment

• High Debt

• Financial Losses

• Pressure of the world

Life style

• Living beyond means

• Possible alcohol or drug problems

• Gambling

• Vices

Work Habits

• Excessive overtime

• No vacations

• Excessive sick or vacation leave taken

• Avoids or is too friendly to employees

• Secretiveness or defensiveness.

• Turning down promotions or transfers.

• Avoidance by other employees.

• Manger�s pressure to show good results.

• Job cutbacks or down sizing.

Attitude

• Job dissatisfaction/unhappy employees.

• Feeling underpaid.

• Unappreciated.

• Greed. Pride in beating the system.

• Domineering personality.

Opportunity

• Close association with suppliers/customers.

• Loose oversight to authorizations.

• Lack of controls.

• Independent review.

• Too much trust/independence