Occupational fraud is generally considered to require three factors. Prevention measures can be aimed at any one of the three factors, or at more than one factor.

Opportunity

• Internal controls
• Management controls
• Deterrence through visible controls
• Fraud audits
• Surveillance and other anti-fraud technologies
• Vendor codes and notification
• Staff rotation & vacation policies
• Employee monitoring
• Hot lines
• Rewards programs
• Surprise audits

Pressure

• Employee Assistance Program

Rationalization

• Corporate Code of Conduct
• Initial orientation & training

Multiple Factors