The most common form of employee collusion is

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Theft of cash and inventory is the most common form of employee collusion, as it is relatively easy to carry out and can result in significant financial gain for the employees involved. Other forms of collusion, such as selling trade secrets or healthcare fraud, require a higher level of planning and specialized knowledge. Lying about work hours and absences may occur but is generally not considered as serious as theft.

The Most Common Form of Employee Collusion Is