As the economy improves, vigilant
enforcement of internal controls
can weaken as long as revenues and
profits are on the rise. Although
organizations might monitor expenses
(disbursement of assets) more closely
than they did before the recession, the
motivation to effectively perform this
task might diminish. Petty frauds such
as employees overstating businessrelated
expenses or office supply theft
are more likely to be overlooked when
times are good.