How can you differentiate employee training issues from fraud? Should training issues be mentioned in the Audit Report?
An employee that is not properly trained creates a risk condition. That is, the employee "might" make an error. It may also create an opportunity for someone else to commit fraud. That is, if the employee that should lock up at night was not trained properly (and so doesn't lock up at night), another employee can now commit fraud because an ...
Your tutorial is 227 words and distinguishes between fraud and other errors due to weak or missing training. The audit report is discussed with respect to training or fraud issues.