ABSTRACT
The author refers prevention systems that are low cost and provide a barrier to managerial fraud. To increase the number of tips for managerial fraud it is imperative that the hotline is anonymous and safe from reprisals. However, the process still leaves the worker with a sense of violation when their own behaviour is measured against the perpetrators. Gathering evidence makes the individual at more risk of being fired by the fraudster as this activity will be beyond normal job duties. Bearing in mind that tip-offs are the most effective tool against managerial fraud, it is far cheaper than sophisticated computer systems and audit controls. Small business associations, such as a Chamber of Commerce or trade associations, could and should provide a hotline to their member businesses. If the potential Likeable Fraudster has access to individual therapeutic counselling, he knows that he has future access at any time. Arrogant Fraudsters use superiority to control people, and self-promotion to upper management.
