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Volume2 Issue8
I
ssues and
P
eople
reported thatover 90%of embezzlersdisplayat leastone
behaviouralmarker of embezzlement, andover 60%display
at least two.
3
Therefore, it is farmoreprudent andeffective
tobeknowledgeableaboutdetecting thesemarkers.
Unfortunately,manyof themarkersof
embezzlement can resemble indicators
of a remarkablydedicated staff
member. Suchpatterns includenot
wanting to take sickdaysor vacations,
coming intoworkearlyand staying late
so that theycanbe in theofficealone,
andnotwanting todelegatedutiesor cross-trainother staff
for their job. Othermoreobviousmarkers include signs
of financial stress, addictionsor compulsivebehaviours,
reluctance toupdate softwareor hireconsultants, andeven
small, suspicioushabits suchasminimizingwindowson
their computer screenwhen someonewalksby.
Oncea teammember hasbeen identifiedas apotential
embezzler, Harris says, it is important that the investigation
process remainsdiscreet. Not only is it detrimental to
relationships and trust if suspicions turnout tobe false, but
tippingoffanembezzler that theymay soonbecaught can
beproblematic. “If you suspect somebody inyour office
is stealing,whatever elseyoudo, donot let them know
that you suspect them,” he says. “If I think that I’mabout
togo to jail, the rules that normally restrainmybehaviour
probablywon’t apply.”
Harrishaswitnessedoccasionswheredentistswere less
than stealthywith their investigationand theembezzlers
tookdrasticmeasures tocover their tracks. Onewent as far
as toburndown theofficeandall of the records, including
backupmedia.
Harris stresses that if embezzlement is suspected, dentists
shouldconsider expert help inorder toensure their own
safetyand the safetyof their business.Manydentists
turn to thepolice, thinking that it is the responsibilityof
police tohelp themdeterminewhat hasbeen stolen—
but it isn’t. “This is acasewhereyou shouldconsult
professionalswhounderstandbothdentistryandhow
criminals thinkandact.”
a
DavidHarris is theCEOofProsperident
.
His company canbe contactedat
toll-free at 1-888-398-2327.
ArticlebyAveryFriedlander
Ms. Friedlander is anundergraduate journalism student at
RyersonUniversity inToronto and an intern at CDA.
References
1.DuMolin J, Truitt, B.Dental Embezzlement: “ItCan’tHappen toMe!”TheWealthyDentist.
November2, 2007.Available: thewealthydentist.com/blog/174/dental-embezzlement-it-cant-
happen-to-me [accessedAugust2015]
2. Cressey,DR.OtherPeople’sMoney.Montclair:PattersonSmith, 1973p. 30.
3.Associationof CertifiedFraudExaminers. 2014Report to theNations.Available: acfe.com/rttn/
docs/2014-report-to-nations.pdf [accessedAugust2015]
DON’T…
– assumeyou’resafebecauseyou’vemadeyourself
hard tosteal from
– letapotential embezzlerknow thatyoususpect
them
– focus toohardonprevention– if someone really
wants tosteal fromyou, they’llfindawayno
matterwhat
D
O…
– havea reliabledatabackupsystemandkeepa
copyoff-site
– look intopurchasing insurance tominimize losses
in theevent that thisshouldhappen toyou
– focusondetectionandbeon theconstant
lookout for thewarningsignssomeonemight
bestealing fromyouoryourofficemaybe
vulnerable
– gethelp fromaprofessional if you thinksomeone
maybeembezzling
– bediscreetaboutyour investigation
Someonemaybeembezzling
fromyou if they…
• don’twant to takevacationor sickdays
• come inatweird timesso theycanbe in the
officealone
• don’twant tocross-trainanybody todo their job
• don’twant todelegate theirduties
• don’twantyou tomakechangesorupgrades
toyourpracticemanagement software,
bankingorpayrollarrangements,accountingor
bookkeepingservices
• appear to livebeyond theirmeans
• areunderfinancial stress (e.g., frequent requests
forpayadvances, creditorscalling
theoffice, spouse losing their job, recentdivorce,
etc.)
• haveaddictionsorothercompulsivebehaviours
(e.g.,gambling,drugs,alcohol, etc.)
• displaysuspiciousorguilty/anxioushabits, like
minimizingwindowson theircomputer screen
whensomeonewalksby
Watchan interview
withMr. Harris at:
