Occupational Fraud

Please prepare a response post to the following:
The employees in any company with access to or control over its assets, whether that means keeping its records, managing its bank accounts, securing its goods, and so, are exposed businesses to occupational fraud. Because all scams, at their core, are built on breaches of trust. The second reason occupational fraud is so costly and widespread is that there are so many people who can conduct these crimes. there are three primary categories of occupational fraud. Asset misappropriation, which involves an employee stealing or misusing the employer’s resources. "The researchers concluded the most common reason employees committed fraud had little to do with opportunity, but more with motivation—the more dissatisfied the employee, the more likely he or she was to engage in criminal behavior". I do believe If the company has a strong Internal Control system and they apply COSO framework this would help to reduce occupational fraud and held employees responsible and not eliminate the risk completely.
Professional accountants and auditors who are Certified Public Accountants or possess a Certificate in Management Accounting and a Certificate in Internal Auditing must follow the code of conduct that typically prohibits whistleblowing. Accountants and Auditors are allowed to notify the Board of Directors or the Audit Committee If they notice any wrongdoing. The CPA must hold client confidentiality and must follow the right pathway to report fraud.