tag:blogger.com,1999:blog-20722989.post1216737474603194853..comments2024-03-24T23:01:57.640+00:00Comments on The Justice Diaries: Year in review – Scots consumers end up worse off under MacAskill’s complaints quango as Law Society still calls the shots on crooked lawyersUnknownnoreply@blogger.comBlogger33125tag:blogger.com,1999:blog-20722989.post-65176780670439428292009-01-12T22:35:00.000+00:002009-01-12T22:35:00.000+00:00here is an article I found. it gave me great insig...here is an article I found. it gave me great insight into the matter abou who was stealing and why......carrie<BR/><BR/>Why do Trusted Employees Steal? <BR/><BR/>By: Greg Taylor / Vice President<BR/>Corporate Audit Partners<BR/><BR/>What makes an employee embezzle funds from an employer? Why are some employees overcome by the temptation to steal and others are not? Every time an employee is caught misappropriating assets, employers ask these same questions. “How could John or Jane steal from our company? I went to his wedding. We went on fishing trips together. I loaned her my car for a week.”<BR/><BR/>Employees have stolen money from employers from the beginning of time. During the early 1900’s the psychologists of the day, Freud, Skinner, Sutherland, and later Cressey, studied employee defalcation and embezzlement, theorizing on crime causation. In the 1940’s Cressey, one of Sutherland’s star students was working on his PhD formed his dissertation around the causation of embezzlement. His work was published as “Other People’s Money: A Study in the Social Psychology of Embezzlement”. Cressey coined the phrase “trust violators” in his research papers and books as a term for embezzlers. He summarized his final theories as follows:<BR/><BR/>“Trusted persons become trust violators when they conceive of themselves as having a financial problem which is non-sharable, are aware this problem can be secretly resolved by violation of the position of financial trust, and are able to apply to their own conduct in that situation, verbalization which enables them to adjust there conceptions of themselves as trusted persons with their conceptions of themselves as users of the entrusted funds or property.” <BR/><BR/>In non-technical terms, Cressey was saying embezzlers have some type of perceived financial problem they feel has to be dealt with secretly and they have the means, motive, and rationalization to fix the problem by embezzling. <BR/><BR/>What are non-sharable financial problems? They are problems that are unique and overwhelming to the embezzler. These types of problems can be categorized as the four “D’s”. They are Debts and gambling, Divorce or infidelity, Drugs or alcohol abuse, or Disgruntlement or anger related to their job or status at the company. While many employees within every company have similar problems such as divorce or debts, most employees resolve these problems without resorting to embezzling.<BR/><BR/>The process of embezzlement can be thought of as a three-legged chair. Those three factors, non-sharable problem, perceived opportunity, and rationalization must exist before embezzlement can occur. <BR/><BR/>Taking an example of theft through expense-report abuse, an employee enters a twenty dollars lunch on the expense report when no meal was actually purchased. <BR/><BR/>The first you can perceive from this act is a financial problem. Perhaps the employee needs the extra twenty dollars to cover a personal expense such as part of a car payment. The second is rationalization. “The employee reasons, “They aren’t paying me enough money. I know so-and-so did it too. I had to wait an extra hour on a plane last week and I should be compensated for my time. I missed my son’s ball game to go on this sales call.” The third leg of the chair is opportunity. The employee knows that the $20.00 is not going to be audited because the company policy of requiring expense receipts starts at $25.00. This is the opportunity; no one will check. If this employee adds an extra $20.00 to their expense report three times each week, for each of the thirty weeks of travel per year, they would supplement their salary by $1,800.00.<BR/><BR/>How do you, as an employer, prevent embezzlement? At least one leg of the three-legged fraud chair must be cut off. <BR/><BR/>The first step must be an open door policy. Employees must be made to feel that they can come to the employer with financial problems without feeling they are being judged. Similarly, there needs to be an internal process for employees to air their grievances. <BR/><BR/>The second step is preventing rationalization. Honesty and ethics flow down from the top of any company. If the executives of the company are cooking the books, making shady deals, or abusing the internal processes and controls, these actions tell other employees that it is okay to steal. A company in mid-America was recently indicted on fraud and embezzlement charges. In a brief to the courts, the attorney general said that fraud and embezzlement were seen as the normal course of business at the company. Not one, not two, but three large cases of defalcation were identified at the company. <BR/><BR/>An invaluable component of preventing rationalization is adding an employee tip line. According to the Association of Certified Fraud Examiners, anonymous employee tip lines are the number one identifier of embezzlement and fraud within a company. Tips contribute to over 40% of fraud and embezzlement detection. Internal audits and accidents are a distant second and third in detecting defalcation. The setting up of a tip line also signifies that the employer does not tolerate dishonesty and is actively seeking to prevent it. <BR/><BR/>Lastly, but most importantly is preventing the opportunity. The “opportunity” component of the three-legged chair is the most important and the easiest to control. An employee may have the non-shareable problem and rationalize the theft, but is prevented to commit fraud by the lack of opportunity. Employees must not be given the opportunity to embezzle. <BR/><BR/>Internal controls should be set up at all risk points in the financial process such as segregation of duties, forcing vacations, modifying process flows, cross training and the auditing of transactions. The perception of auditing is almost as important as the auditing itself. Once an employee believes that transactions are being audited on a regular basis, he or she is less likely to commit fraud. Alone, changing the T&E receipt requirement from $25 to $15 without auditing would be deterrent. However, modifying the reimbursement receipt policy, along with auditing the policy can be invaluable in preventing most embezzlement and abuse. <BR/><BR/><BR/>(1) Donald R. Cressey, Other People’s Money (Montclair: Patterson Smith, 1973) p. 30.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-9966640353967072562009-01-06T22:09:00.000+00:002009-01-06T22:09:00.000+00:00ye gods Peter ! I think you should be put in charg...ye gods Peter ! I think you should be put in charge of cleaning up those damned lawyers !Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-21865189029833008132009-01-06T16:34:00.000+00:002009-01-06T16:34:00.000+00:00You need also to go to southern california law rev...You need also to go to southern california law review and check their substantive law review process. where they can bind you to other people and take your state financial aid cash assistance money to pay debt to people who had ripped you off in the first place. with out any hearing to prove their claim or notice they can attach your financial aid. you know that is a lie. that they would have to get an order from a federal judge to do so and notify you but here in new york they do whatever they want to and don't tell you a thing. not that their claims are true, and when they see they are a debtor is will suprise them right. maybe I should go around attaching monies and saying I am right. carrieAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-60393124358262365072009-01-06T14:06:00.000+00:002009-01-06T14:06:00.000+00:00I sympathise with people who feel let down by thei...I sympathise with people who feel let down by their legal agents but I dont see any improvement on the horizon until the Government is forced to change things for the better.<BR/>Keep up the good work Mr Cherbi.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-90636193062193435792009-01-05T18:05:00.000+00:002009-01-05T18:05:00.000+00:00they keep saying I will know who they really were...they keep saying I will know who they really were and what they really did but that hasn't happened yet although I have my ideas and I pretty much know. I can't prove it yetAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-65883164052702341872009-01-05T18:04:00.000+00:002009-01-05T18:04:00.000+00:00let me also say that if you look at the records yo...let me also say that if you look at the records you will find a wrongful death action or something and they covered the money and other things up then framed me because they knew about the money. being either. I got convicted by the people who knew about the money and framed by others so I would never get a dime.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-84612438733731242392009-01-05T17:57:00.000+00:002009-01-05T17:57:00.000+00:00I think that your work is very thoroughly research...I think that your work is very thoroughly researched and very well written. I hope things change but they probably won't. they want to ruin my life and they have been successful at this in the past but I believe that change does happen if you can reach the hearts of people. I was set up in order so they could hide the lies they had told and one day the truth will come outAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-44142377881717826042009-01-05T16:20:00.000+00:002009-01-05T16:20:00.000+00:00I just received a letter from the law society tell...I just received a letter from the law society telling me they were not going to investigate my complaint because my lawyer has shut down his firm and now the money for our house purchase is stuck with him and law society say they are powerlessAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-50984950796494742312009-01-05T16:19:00.000+00:002009-01-05T16:19:00.000+00:00I just received a letter from the law society tell...I just received a letter from the law society telling me they were not going to investigate my complaint because my lawyer has shut down his firm and now the money for our house purchase is stuck with him and law society say they are powerlessAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-50156091334985227242009-01-05T12:59:00.000+00:002009-01-05T12:59:00.000+00:00Good dig about Turcan Connell and there's a lot mo...Good dig about Turcan Connell and there's a lot more to the Tarves story than the hootsmon reportedAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-57448379669624112982009-01-05T11:20:00.000+00:002009-01-05T11:20:00.000+00:00Nice topic for a Monday morning Mr Cherbi.Make sur...Nice topic for a Monday morning Mr Cherbi.Make sure you don't let up on the Law Society in 2009 for all our sakes !<BR/><BR/>btw good tabloid stuff of the solicitor cum prostitute who is sleeping with a member ? of the "j*******y"Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-61098743732145193722008-12-31T13:58:00.000+00:002008-12-31T13:58:00.000+00:00Peter if you can I really need a lawyer to take ho...Peter if you can I really need a lawyer to take hold of a case our own lawyers have just dropped after we found out their firm represented our landlord!<BR/>If you get this comment please could you reply quickly just telling us a name or firm we can go to before 5Jan<BR/>All the very best to you and all the good things you do.<BR/>G.Bryson.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-45193004718050334842008-12-31T12:44:00.000+00:002008-12-31T12:44:00.000+00:00what a swell guy you are Peter for taking on the l...what a swell guy you are Peter for taking on the lawyers and writing about it all<BR/>im sure you probably help a lot of people but if i were you id be thinking about moving to a better place!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-5124862155961992822008-12-30T22:37:00.000+00:002008-12-30T22:37:00.000+00:00If the Law Society knows its members are drugs dea...If the Law Society knows its members are drugs dealers and criminals of other varieties then it should be shut down completely.<BR/>Happy New Year for you Peter when it comes!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-27303475600098756542008-12-30T15:46:00.000+00:002008-12-30T15:46:00.000+00:00http://news.bbc.co.uk/1/hi/scotland/tayside_and_ce...http://news.bbc.co.uk/1/hi/scotland/tayside_and_central/7804694.stm<BR/>How about that for an injustice ? Someone like that allowed back in to the community just because his bloody lawyers were there to say he didnt mean to do it !Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-9187897118047351642008-12-30T15:02:00.000+00:002008-12-30T15:02:00.000+00:00What an odious bunch of people these lawyer are.I ...What an odious bunch of people these lawyer are.I hope they all go bankrupt and their clients take back what is rightfully theirs by any means possibleAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-7905127364536124832008-12-30T13:34:00.000+00:002008-12-30T13:34:00.000+00:00I liked the part about cocaine addicted lawyers.Ed...I liked the part about cocaine addicted lawyers.Edinburgh is full of them Mr Cherbi and as for the one who runs the "simulated rape & bondage club" I think he and his members should be locked away in hell forever.Incidentally if there are teachers and persons who work with children in that arrangement I think the likes of the Sun and the Daily Record should sink their journalistic teeth into them so the rest of us know who to avoid.<BR/>Good work as always.What would we do without you?Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-90506499387544255942008-12-30T12:49:00.000+00:002008-12-30T12:49:00.000+00:00I read about the Gordon v Turcan Connell case in t...I read about the Gordon v Turcan Connell case in the Scotsman.I'm sure there are a few dodgy dealings going on there but I assume the Law Society will be doing all it can to keep it from the courts or some fiddle of sorts will result to make it go away.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-2384818152866031082008-12-30T11:51:00.000+00:002008-12-30T11:51:00.000+00:00EXCLUSIVE : SALMOND SAYS ALL CROOKS SHOULD PULL TO...EXCLUSIVE : SALMOND SAYS ALL CROOKS SHOULD PULL TOGETHER ! http://news.bbc.co.uk/1/hi/scotland/7803712.stmAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-21839098543952993632008-12-30T11:35:00.000+00:002008-12-30T11:35:00.000+00:00I think I know someone who might be affected by on...I think I know someone who might be affected by one of those bent lawyers in the Borders<BR/>He lives in Galashiels and his grannys shop is now owned by the lawyer who was supposed to be her executor and they havent seen a penny it all went to the lawyer in Kelso<BR/>Will tell him about your blogAnonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-44427630076754862952008-12-30T01:19:00.000+00:002008-12-30T01:19:00.000+00:00Anyone who has suffered at the hands of any Scotti...Anyone who has suffered at the hands of any Scottish Solicitor must write a submission - a single sheet of A4 paper is all it takes -listing why they support the Bill Alexander Petition to widen access to third party legal representation in Scotland.<BR/><BR/>This has to be submitted by January 5th and anyone with a fax or email can do it.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-21901260575267378802008-12-29T23:51:00.000+00:002008-12-29T23:51:00.000+00:00What a rotten shit ridden country you must have ov...What a rotten shit ridden country you must have over there laddie.No wonder Donald Trump has put off his little project and who the hell in their right mind would come to shit ridden jockland to be done in by all those lousy lawyers!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-18077540587963717252008-12-29T22:49:00.000+00:002008-12-29T22:49:00.000+00:00Fuck!We should send the army out after these basta...Fuck!<BR/>We should send the army out after these bastards and hunt them down!Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-6829141879758263662008-12-29T21:24:00.000+00:002008-12-29T21:24:00.000+00:00An interesting review Mr Cherbi but I suspect we a...An interesting review Mr Cherbi but I suspect we all guess that Scotland's finest lawyers are Scotland's finest scum to put it bluntly.<BR/>I hope you were resposible for a few of the tabloid stories on this bunch, past and more to come I trust !<BR/><BR/>Happy New Year when it comes oh speaker of the truth !Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-20722989.post-41483536928836568782008-12-29T19:48:00.000+00:002008-12-29T19:48:00.000+00:00I want to know how they go to bed each night knowi...I want to know how they go to bed each night knowing that the property was held in a trust and they only cared about themselves. now they act like I have been tucked away unreachable or something when we know that my family has known all along where I was and that as long as I wasn't around just like what htye did to my mother then it was ok to step on me. They all claimed to be broke when you know and I know it is a lie. I hope the fbi or some other agency will get them. I have no money to fight them on this. but I know how they laudered the money both here and domestically and how they stepped on me and others to help themselves.Anonymousnoreply@blogger.com