Detecting and Preventing Fraud, Theft and Embezzlement
in Tribal Organizations
Finance

Theft of all types is a significant problem in Indian Country, particularly for tribal casinos and governments. Sometimes even seemingly-trustworthy employees cannot be trusted. Purchasing, travel, housing, payroll and illegal gratuities are among the common trouble spots.

Consider purchasing fraud. Tribes spend billions of dollars each year purchasing countless products and services. Statistics show that purchasing- related fraud is the single most common type of white-collar crime; however, tribes often have a poor understanding of this kind of crime and little or no structure in place to prevent it.

How vulnerable is your organization? Probably more vulnerable than you realize. This two-day class will show you common schemes dishonest employees might use to defraud your tribe of thousands or even millions of dollars completely undetected. More importantly, it will teach you simple steps that you can take to prevent this problem from ever developing, potentially saving your tribe millions.

Topics that will be covered include:

Overview What is employee theft? How vulnerable are you? Types of theft, including: Purchasing fraud Travel policy violations Illegal gratuities Housing issues Payroll fraud Embezzlement Federal policy Purchasing Fraud Types of fraud, including: Shell companies Short shipments Product substitutions Inflated pricing Phony documents Kickbacks Red Flags Warning signs Checklist Developing Your Systems Segregation of duties Purchasing policies and procedures Internal control review Ethics code Internal controls

Cultural Issues Receiving gifts Entertainment Conflicts of interest Investigating Fraud Keeping it quiet Steps in the process Building your file Federal law in Indian Country Case study Establishing Authority Construction contracting Sealed bidding Prevention Danger signals Hiring procedures and background checks Forensic audits Ongoing background checks System design Reader timecards Vendor checks