Question

You work in the HR department of a large corporation. Productivity is going down and the corporation is losing money, and everyone knows that a major reason for this is: many workers are showing up late or not at all while their colleagues are swiping their employee cards for them. For part 1, use the Fraud Triangle to identify why employees are doing this (you can be a little creative and invent some more details for the case) and propose a short-term solution that will solve this problem quickly.

Answer 1

We can see clearly that opportunity exists for the fraud as it is possible for one to swipe another's card to mark their attendance. There may be emotional pressure to do so (one colleague telling the other to do it for them to 'help' them). As to the rationalization I guess it depends on individual to individual.

In the short-term, the company should replace the attendance marking system from a card-swipe to a biometric one (iris scan or fingerprint sensor), as it is not possible to mark someone else present using your own biometric as these are not portable.