People may not consider clerical employees as the ones who
cause the major financial scandals but they do have a very important role to play here.
A fraud requires a considerable amount of time and usually it is the one with the
financial control teaming together with many employees working under him to implement
it.
Rotating clerical jobs helps in strengthening the
control procedure in two ways. One is that no person, even though he may be at a lower
post, gets to know the system so well that he can manipulate it for his own good.
Several small financial problems could result in the same outcome as that of a single
large financial crisis.
Also, as people at the clerical
position are aware of what their seniors are doing, they can avert any disaster. But
working under the same person for a long time makes it easier for those above them to
coerce and threaten them, which prevents them from bringing into the open any underhand
activity going on.
If the clerical employees work under
different managers and know that they would have to move on shortly, it would be
difficult for anyone to influence them, using rewards or punishment, to suppress the
actual facts.
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