A historic focus on preventing losses from crime and a growing demand for compliance and internal control have placed the risk of employee crime and misconduct high on the corporate risk map. Its potential impact has become increasingly evident and operational management supported by various functional teams are being held accountable for establishing and implementing effective risk mitigating strategies and controls. The need for these teams to work together in a concerted manner is an obvious one, as a lack of alignment may result in inefficiencies and control deficiencies. In this paper it is argued that cross-functional collaboration can potentially be established or improved if practitioners come to realize that the measures and controls developed and introduced to mitigate the risk of employee crime and misconduct are very much alike. Following an exploratory review of the types of controls referred to in literature, it borrows from environmental criminology to demonstrate that similarity.

中文翻译：

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硬、软或情境控制？弥合安全性、合规性和内部控制之间的差距

历史上对预防犯罪损失的关注以及对合规和内部控制的需求不断增长，已将员工犯罪和不当行为的风险置于企业风险地图的高位。它的潜在影响越来越明显，由各个职能团队支持的运营管理负责建立和实施有效的风险缓解策略和控制。这些团队需要以协调一致的方式一起工作是显而易见的，因为缺乏协调可能会导致效率低下和控制缺陷。本文认为，如果从业人员开始意识到为降低员工犯罪和不当行为的风险而制定和引入的措施和控制措施非常相似，那么跨职能协作就有可能建立或改进。