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

Tracey Carpenter
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Tracey Carpenter: Insider Threat Manager, Cifas, UK

Journal of Financial Compliance, 2022, vol. 6, issue 1, 40-48

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.

Keywords: employee fraud; insider threat; working from home; hybrid working (search for similar items in EconPapers)
JEL-codes: E5 G2 K2 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jfc000:y:2022:v:6:i:1:p:40-48

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