HEATHER L. BROWN Heather L. Brown, CPA, CFE, is an audit manager with Kingery &


ACCOUNTING babm.com/accounting


Crouse, P.A., Certified Public Accountants, located in Tampa, Florida. During her 16 year tenure in public accounting, Heather has served a wide variety of clients, both public and private. Kingery & Crouse, P.A. is a full service public accounting firm with a staff of dedicated professionals providing audit, tax and accounting services. You may contact Kingery & Crouse at 813.874.1280 or find us on the web at www.tampacpa.com.


18 | JAN/FEB/MAR 2012


THERE ARE TYPICALLY THREE FACTORS THAT MUST BE IN PLACE FOR FRAUD TO OCCUR: SOME FORM OF PRESSURE TO COMMIT A FRAUD, WHETHER THAT BE FINANCIALLY OR PSYCHOLOGICALLY DRIVEN; RATIONALIZATION OF THE ACT, WHEREBY THE PERPETRATOR IS ABLE TO RECONCILE HIS ACTIONS WITH WHAT SOCIETY CONSIDERS RIGHT OR WRONG; AND OPPORTUNITY TO COMMIT THE ACT, WHETHER REAL OR PERCEIVED.


While there is often little an employer can do to address the pressure or rationalization components, an employer is able to exert tremendous influence over the opportunity to commit fraud. Regardless of the size of an organization, this component can be made to appear very small by implementing a few relatively simple steps.


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SMALL STEPS TO STRONGER INTERNAL CONTROLS


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