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Fraud Checklist for Businesses
Free resource

Fraud Checklist for Businesses

Recognise the signals. Protect your organisation. Take action.

Why this checklist

Fraud costs Dutch businesses billions per year

Many fraud cases are only discovered when the damage is already significant. Early recognition of signals is crucial. This checklist helps you identify suspicious patterns and take the right steps. Compiled by the investigators at SAJ Recherche based on years of practical experience.

Internal signals

Signs of internal fraud

Internal fraud is committed by employees, managers or directors. Watch for these signals:

  1. 1 Unexplained financial discrepancies or gaps in the accounting records
  2. 2 Employees who never take holidays or delegate tasks
  3. 3 Unusual or repeated manual corrections in the administration
  4. 4 Resistance to internal audits or inspections
  5. 5 Employee lifestyles that do not match their salary level
  6. 6 Suspiciously high expenditure with specific suppliers
  7. 7 Invoices without a clear description or proof of delivery
  8. 8 Unauthorised changes to contracts or payment details
  9. 9 Patterns of small amounts just below approval thresholds
  10. 10 Customer complaints about invoices they do not recognise
External signals

Signs of external fraud

External fraud originates from suppliers, customers or other parties outside your organisation. Key indicators:

  1. 1 Suppliers that communicate only through one employee
  2. 2 Invoices from companies without a website, phone number or Chamber of Commerce registration
  3. 3 Unusual price increases from regular suppliers
  4. 4 Supplier addresses matching employee addresses
  5. 5 Payments to foreign accounts without a clear business justification
  6. 6 Duplicate invoices for the same service or delivery
  7. 7 Contracts with notably favourable terms for the counterparty
  8. 8 Partners or suppliers that were recently established (less than 1 year)
Action plan

What to do when you suspect fraud

Have you recognised one or more signals? Follow this step-by-step plan:

1

Document

Record all suspicious signals without alerting the individual involved. Note dates, amounts, names and circumstances.

2

Preserve evidence

Save relevant documents, emails and financial overviews securely. Do not alter original files.

3

Engage experts

Contact a licensed investigation agency (POB licence) for discreet and legally admissible investigation.

4

Inform your legal adviser

Discuss the situation confidentially with your lawyer to establish your legal position.

5

Limit the damage

In consultation with your advisers, consider restricting access rights and tightening financial controls.

6

Take action

Based on the investigation report you can take employment law, civil or criminal legal steps.

This checklist has been compiled by SAJ Recherche B.V. (POB licence 8779) and serves as a general guideline. For legal advice on your specific situation we recommend consulting a lawyer. If you suspect fraud you can contact us for a free, confidential consultation.

Frequently asked questions about fraud

How do I recognise fraud within my company?
Watch for signals such as unexplained financial discrepancies, employees who never take holidays, resistance to audits, a lifestyle that does not match the salary, and suspicious supplier relationships. Use the checklist on this page as a starting point.
What should I do if I suspect fraud?
Document your suspicions without confronting the suspect. Engage a professional investigation agency that guarantees discretion and can gather legally admissible evidence. Inform your legal adviser if necessary.
Can I conduct an internal investigation myself?
You can, but there are risks. Without experience you may render evidence unusable, alert the suspect or violate privacy legislation. A licensed investigation agency (POB licence) operates in accordance with the Wpbr and GDPR.
How long does a fraud investigation take?
This depends on the complexity. Straightforward cases can be completed within two weeks, while complex fraud cases involving multiple parties may take several months.
Is a fraud investigation confidential?
Yes. A licensed investigation agency is legally obliged to maintain confidentiality. At SAJ Recherche we work exclusively on the basis of complete confidentiality and discretion.

Do you suspect fraud within your organisation?

Contact our investigators for a free, confidential consultation.

Get in touch 020-782 3222