A finance manager
The programme manager trusted his accountant. But the accountant stole money systematically for two years by falsifying receipts, changing money on the black market and lying about the exchange rate, keeping cash advances and paying himself unauthorised bonuses.
The programme manager did not check any bank reconciliations, cash balances or the payroll nor did he question any of the altered, photocopied or missing vouchers. At the end of his contract, the programme manager left the accountant with several signed blank cheques to pay for programme expenses until his successor arrived. The accountant used these cheques to make large payments to himself. The incoming programme manager suspected fraud and ordered an internal audit which showed what had been happening.
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