Employee embezzlement and fraud: Detecting and deterring theft in the digital dental practice
July 15, 2013
Employee embezzlement is dramatically increasing and causing serious financial distress in the dental profession. Recognizing the signs of this criminal behavior is the first place to begin.
A Peer-Reviewed Publication Written by Donald P. Lewis, Jr., DDS, CFE
Abstract
Employee embezzlement is dramatically increasing and causing serious financial distress in the dental profession. Recognizing the signs of this criminal behavior is the first place to begin. Being proactive in hiring methods is of utmost importance. Understanding the behavioral patterns, recognizing the warning signs and awareness of the potential for embezzlement is critically important for all practitioners. Realize that financial security of the practice is of primary importance to long term viability and success.
Educational Objectives:
At the end of this educational activity participants will be able to:
Recognize the signs of criminal behavior.
Describe the Fraud Triangle and why seemingly good people commit embezzlement.
Implement internal controls to detect and prevent loss.
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