001)
             We can, therefore, conclude from the above that opportunity and
             motivation are mainly responsible for employee fraud[5] and, conversely,
             these two factors have to be tackled if employee fraud is to be controlled
             effectively. While tackling the problem of motivation for employee fraud
             largely falls outside the domain of the Security Manager as it is the
             responsibility of the HR manager, he is mainly responsible for minimizing
             "opportunity"[6] for fraud among the employees. It is, of course, pertinent
             to mention here that the Security, Audit and HRM departments must work in
             close co-ordination to tackle employee fraud effectively.
             In order to minimize the opportunity for internal fraud the Security
             Manager must design an effective internal control system. While the details
             of such an internal control system would vary according to the size and
             type of the organization and the environment in which a business operates,
             ...