Warning signs of fraud and actions that can be taken to counter the risks.
Where people are given a title but without actual responsibility, it can effectively cover up what is going on with those who do have responsibility or power in a situation. The fraudster’s hope is that should the balloon go up the scapegoat takes the blame, at least long enough for records to be destroyed and evidence removed.
ACTION: Make sure that you have strong and cascaded accountabilities. Ensure that people know what they should be doing, and that they are doing what is required of them. Make sure that everyone is contributing to the business objectives. Make sure HR is involved in creating or reviewing job specifications.