In fraud analysis, we look for too much access (what we call improper segregation of duties). This is pretty common at smaller organizations, so it can help to

In fraud analysis, we look for too much access (what we call improper segregation of duties). This is pretty common at smaller organizations, so it can help to look for additional red flags. Fraudsters commonly show up earlier and stay later. They rarely take vacations. The goal is to control as much as possible and avoid having others review your work!