The most common fraud risk factors

Large amounts of cash in hand
Small stock items with a high cash value
Easily convertible assets (eg. tools, vehicles)
Failure to clearly separate key duties
Employee awareness of future redundancies
Disgruntled employees with access to significant assets
Poor physical safeguards over cash and other assets
Untimely or poorly organised documentation for transactions
Lack of mandatory holidays for employees performing key control functions
Missing or unexplained documents
Inappropriate supervision, especially where employees are in remote locations
Insecure company website