ABSTRACT
One of the saddest aspects of the investigations we have been involved in over the past 25 years is that we have seen at first hand the dramatic and damaging effect of fraud and corruption on innocent employees and third parties; loss of morale, and shattered confidence, and high stress from investigations and being under suspicion. Just as dramatic has been the reaction of employees who have confessed to partaking in fraudulent or corrupt activities, and who then suddenly discover that they are potentially facing a prison sentence. Just like management who wish that they had prevented the money going missing, they wish that they could turn the clock back. In most cases it is all too late.
