| Indicators Of Potential Tendering Fraudster | | | | - Independent review |
| Economic Stress | | | | - Too much trust / independence |
| - Family illness | | | | Interesting Traits |
| - Divorce | | | | Men commit nearly three-quarters of the |
| - Family unemployment | | | | offenses. |
| - High Debt | | | | Median losses caused men are nearly four times |
| - Financial losses | | | | those caused by women. |
| - Pressure of the world | | | | Losses caused by managers are four time those |
| Life Style | | | | caused by employees. |
| - Living beyond means | | | | Median losses caused by executives are 16 time |
| - Possible alcohol or drug problems | | | | those of their employees. |
| - Gambling | | | | (Extracts from research by association of |
| Work Habit | | | | certified fraud Examiners, U.K) |
| - Excessive overtime | | | | Summary |
| - No vacations | | | | A major reason why people commit procurement |
| - Excessive sick or vacation leave taken | | | | fraud is because they are allowed to do so. There |
| - Avoids or is too friendly to employees | | | | area wide range of threats facing government |
| - Secretiveness or defensiveness | | | | agencies the threat of fraud can come from |
| - Turning down promotions or transfers | | | | inside or outside the department, but the likelihood |
| - Avoidance by other employees | | | | that a fraud will be committed will be greatly |
| - Officer's pressure to show good results | | | | decreased if the potential fraudster believes that |
| - Job cutbacks or down sizing | | | | the rewards will be modest, that they will be |
| Attitude | | | | detected or that the potential punishment will be |
| - Job dissatisfaction/unhappy employees | | | | unacceptably high. The main way of achieving this |
| - Feeling underpaid | | | | must to be establish a comprehensive system of |
| - Unappreciated | | | | control which increases the likelihood of detection |
| - Greed | | | | and increase the cost to the fraudster. |
| Opportunities Behavior | | | | It has been said that there are three |
| - Close association Suppliers/customers | | | | requirements which need to be met to reduce |
| - Loose oversight to authorizations | | | | the risk of procurement fraud; Good Ethics, Good |
| - Lack of controls | | | | People, Good System. |