Jim Patterson and Amanda McLachlan write "COVID-19: detecting fraudulent schemes perpetrated by employees" in Financier Worldwide. They say:

Recent media coverage has focused on the effect of coronavirus (COVID-19) on the emergence of cyber-related frauds, including social engineering and phishing schemes. Employers would also be wise to address the risk of employee fraud.

COVID-19 continues to have a significant impact on companies across a range of sectors, disrupting traditional working patterns and the supply chain. As ‘hybrid’ work environments become the new norm, employers are urged to consider what adjustments may be needed to engage and support both a remote and in-person workforce. Understanding the impact of COVID-19 on the effectiveness of internal controls is an important consideration in understanding and detecting employee fraud.

Read the full article on the Financier Worldwide website.