Set personal checks or petty cash funds for change, asking the cashier to “hold” checks, no deposit or make them effective. 3 .- Personal checks have been delivered and returned by the bank for unusual reasons. 4 .- Frequent presence of collectors and creditors in the office and the overuse of the phone to “scare” to creditors. 5 .- Place in the petty cash vouchers without approval, or persuade employees who may authorize them to accept vouchers actually represent short-term loans. 6 .- Inclination to cover inefficiencies and to “cover up” errors in the figures. 7 .- constant criticism of others, to ward off suspicion. 8 .- Give explanations pompous and meaningless in any investigation. 9 .- Proceed rare and peculiar.
10 .- Being a fan of any type of gambling, can proceed without facing losses. 11 .- Binge drinking and associating with people of questionable conduct. Many writers such as David Treadwell offer more in-depth analysis. 12 .- buy expensive cars and furniture. 13 .- Trying to explain a high standard of living as a result of having obtained an inheritance, which often warrants a confidential inquiry. 14 .- Getting angry when making reasonable inquiries, show great composure under a grilling. 15 .- Refusing to let others during the day custody of the records. 16 .- Refusal to take vacations for fear they will discover errors or mismanagement, not to accept promotion. 17 .- Treatment and continuous entertainment by a staff member of a supplier.
Maintain a bank account or the purchase of large values. The greatest merit attributable to the internal audit should be effective to avoid the temptation and opportunity for officials and disloyal employees. The audit periodically to expect a surprise to be subjected, we observe a behavior will induce more careful in handling funds or securities and other property entrusted to their custody. In every organization there is the potential danger that in any phase of its business, if there is any: Fraud, fraud, embezzlement or misappropriation of funds. Misuse of assets. Any other type of infidelity on the part of any employee or employee dishonesty. While it is true that some of these irregularities come to discover, even in the enterprise where internal audit does not exist, the likelihood that such cases are brought to light is much greater if positively with the aid of a effective internal audit service. It is obvious, therefore, that an administration aware of their responsibilities, should be untroubled by the possibility that his failure to prevent this by providing the commission of a serious matter that could eventually threaten the stability of the company. Internal audit at any time can be taken as an expense in the company, on the contrary is an efficient investment to increase their profits and to safeguard their assets.