There are certain warning signs that managers and individuals with supervisory responsibilities should be aware of.

• Marked Personality Changes in Employees
  
• Financial Pressures on Employees
  
• Employee Living Beyond His/Her Means
  
• Employee Having Outside Business Interests
  
• Poor Internal Controls
  
• Rising Department Expenses
  
• Too Much Control in Key Employees
  
• Lax Management
  
• Failure to Pre-Screen Employees

While the aforementioned traits do not guarantee that white-collar crime exists in your department, they do indicate a higher likelihood of white-collar crime. Therefore, management should be alert to the possibility of fraudulent activities. If you have reasonable concern regarding possible fraud, Internal Audit should be contacted immediately.