Accounts
1. Missing vouchers (e.g. receipts, invoices) or vouchers are not issued in sequential order.
[Potential malpractice: A staff member may have pocketed the cash received or made unauthorised payments for his personal gain.]
2. There are many ambiguous transactions (e.g. other expense, miscellaneous) in the accounts.
[Potential malpractice: A staff member may have embezzled the funds of the company and falsified transactions to cover up.]
3. Staff members always barely meet the performance indicators (e.g. a sales target) which are used for assessing the bonuses to be awarded.
[Potential malpractice: Colluded staff members may accept/offer bribes in return for referral of business among themselves to meet the performance indicators for bonuses.]
4. Always unable to provide original receipts for payment claims or reimbursement of expenses.
[Potential malpractice: A staff member may have made fraudulent claims for non-existent or inflated expenses.]
5. Same amount of payments are made to the same company/supplier repeatedly.
[Potential malpractice: A compromised staff member may collude with the company/supplier to claim payments for same services/items repeatedly.]
