Accounting Information Systems 1st Edition by Vernon Richardson,Chengyee Chang ,Rod Smith

Exercise 19

A newly hired internal auditor discovered that immaterial thefts by employees are pervasive in the company; employees take books from the company's library, tools from the company's laboratories, supplies, products, and so forth. By interviewing some of the employees, the internal auditor discovered that most employees thought their behavior was not detrimental to the company because none of the items had significant value. What should the company do to prevent this type of employee behavior?