A few simple precautions can go a long way towards reducing or eliminating the chances of you being a victim of computer related fraud or abuse. Outlined below are some common sense measures which will help you get started, and Vogon are able to provide more detailed assistance with planning and preventative measures if required.

Gain a better understanding of your systems
You cannot hope to control the complex computer systems in your organisation unless you have a detailed understanding of how they work. You need to know the strengths and weaknesses of the internal controls on which you rely for the accuracy and completeness of your processing. If you have let things slip away from you and fear that it is too late to start redressing your lack of overall understanding, make a start now. Start by building up a high level overview of your systems and procedures, then pick off each discrete system for analysis in more detail. When you have gained a better understanding, test and compare it with your staff's perceptions of how the systems work; you will often be surprised by the differences.

Don’t ‘save a penny and lose a pound’
Cutting costs by cutting back on essential controls is extremely dangerous and could cost you dearly in the long run. The short term gain in productivity is not worth the risk of exposing your company to potential fraud or the loss of vital business systems. If you delegate responsibility check that there is not a potential conflict of interests, and instigate careful, documented checks on what is happening. Do not dispense with procedural or systems documentation on the grounds of commercial expediency. You will leave yourself wide open to being held to ransom by people who have become indispensable to the smooth running of the business.

Be ‘firm but fair’
Treat your staff with respect and make it clear that you value their efforts. Most people want to do a good job and will accept constructive comments on their work. Everyone likes to be part of a successful venture and will give their best if they feel their contributions are valued and ‘make a difference’. 'Money is not the only motivator'. Make sure everyone knows what is expected of them and the implementation of good documented procedures goes a long way to establishing the ground rules.

‘Watch out’
Always be on the look out for anything unusual, whether it be an employee acting out of character or uncharacteristic patterns of business (e.g. a lot of customer complaints). If you spot something investigate the cause immediately – it may be just the ‘tip of the iceberg’. Ask probing questions, e.g why are there such a high number of credits? Why do we only have photocopies of certain suppliers' invoices? Where are the originals? Do not be put off by simple explanations such as ‘it’s just a usual seasonal fluctuation’ or ‘they only send photocopies’ – find the real reasons.

Keep things professional
Trusting the development of your systems to the ‘gifted amateur’ may seem a good idea at the time, after all it saves you money and you know them already – but will it be the most cost effective solution in the long run, and precisely how well do you know that person? Many businesses have trusted the development of vital systems to untrained computer enthusiasts who go on to exploit a lack of IT understanding at management level. They rapidly make themselves indispensable and can easily exploit their position for personal gain. Therefore you should control such developments very closely and employ the services of qualified professionals wherever possible.

How Vogon can help
Vogon’s Investigators have a very wide experience of complex business systems, and the fields of computer fraud and abuse, gained from both the auditing and investigation perspectives. They will undertake detailed assessments of the particular strengths and weaknesses of your systems, the degree of reliance you should place on internal controls, and make recommendations for appropriate corrective measures.