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How can misconduct behaviours and abuse of position be better identified, and what are the drivers for committing fraud and theft?

Author

Listed:
  • Carpenter, Tracey

    (Insider Threat Manager, Cifas, UK)

Abstract

This paper explains the threats that the COVID-19 pandemic poses to the security of organisations from an insider threat perspective, as well as summarising some of the drivers of dishonesty and discovering how employees may be presented with the opportunity to commit fraud and theft, have an underlying motivation or be in a position to rationalise their behaviour. The paper also examines how the insider threat has evolved over time, focusing on how attitudes, greed and technology have enabled employees to defraud their employers. It also looks at how blurred lines and white lies can lead to fraudulent behaviour, as well as recommendations on how to keep your company safe from insider threats.

Suggested Citation

  • Carpenter, Tracey, 2022. "How can misconduct behaviours and abuse of position be better identified, and what are the drivers for committing fraud and theft?," Journal of Financial Compliance, Henry Stewart Publications, vol. 6(1), pages 40-48, September.
    • Handle: RePEc:aza:jfc000:y:2022:v:6:i:1:p:40-48
    as

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    More about this item

    Keywords

    employee fraud; insider threat; working from home; hybrid working;
    All these keywords.

    JEL classification:

    • G2 - Financial Economics - - Financial Institutions and Services
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • K2 - Law and Economics - - Regulation and Business Law

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