Le risque de fraude dans une PME est beaucoup plus grand en période de récession:
“Employee fraud — from check-forgery schemes to petty-cash theft — tends to rise during tough economic times, when workers are feeling financial pressure in their personal lives, experts say. And small companies are especially vulnerable because they often lack stringent internal controls to prevent fraud. Sometimes, managers at affected companies attribute lost funds to lower sales — never even suspecting foul play.”
“A lot of times a small business will close its doors, and may never know they were defrauded — that the problem wasn’t a declining economy, that employees were stealing,” says James D. Ratley, president of the Association of Certified Fraud Examiners, an antifraud trade group based in Austin, Texas.
Jeffrey Sklar, a partner at Bellmore, N.Y., accounting firm Sklar, Heyman & Company LLP, says in a tough economy employees may feel pressure to maintain a certain lifestyle, or they may succumb to pressure from family or friends who know they have access to cash at work. In some cases, they may resent a business owner who drives a fancy car when they’re struggling to make ends meet.
“Desperate people do desperate things,” he says.”
La santé financière et la survie d’une PME sont affectées directement par la fraude.
Bientôt sur le blog, une série d’articles sur les techniques de fraude dans les PME.