Issued by the AICPA FLS Fraud Task Force
Resources
How Internal Controls Help Prevent, Deter, and Detect Employee Embezzlement | FVS Eye on Fraud
Jonathan T. Marks CPA, CFF, CITP, CGMA, CFE and NACD Board Fellow Howard Silverstone MBE, CPA, CFF Tammy Thomas CPA, CFF, CGMA, CFE David Zweighaft CPA, CFF, CFE21 minutes ago · 2.4 MB Download
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Conclusion
Employee embezzlement remains a persistent and evolving threat to organizations across all sectors. This issue of Eye on Fraud has explored the multifaceted nature of embezzlement, the critical role of internal controls, and the importance of a proactive, technology-enabled approach to fraud risk management. By fostering a culture of accountability, implementing robust oversight mechanisms, and continuously refining internal control systems, organizations can significantly reduce their vulnerability to embezzlement and safeguard their
Download the FVS Eye on Fraud Winter 2026, Issue 1
File name: EOF - How Internal Controls Help Prevent Embezzelment_Winter 2026.pdf
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