- Large amounts of cash in hand
- Small stock items with a high cash value
- Easily convertible assets (eg. tools, vehicles)
- Failure to clearly separate key duties
- Employee awareness of future redundancies
- Disgruntled employees with access to significant assets
- Poor physical safeguards over cash and other assets
- Untimely or poorly organised documentation for transactions
- Lack of mandatory holidays for employees performing key control functions
- Missing or unexplained documents
- Inappropriate supervision, especially where employees are in remote locations
- Insecure company website
