State and explain the types of control.
- Feed Forward Controls
These are controls instituted before the production process i.e. at the input stage. By ensuring that the input is of high quality, there will be less likelihood of poor quality. Its advantage is that it allows management to take corrective action before problems actually occur.
There is need for:
- Management commitment to functional and not dysfunctional work environments.
- Employee Assistance Programmes (EAP) to help employees with serious behavioural problems.
- Organisational policy that any workplace rage, aggression, or violence will not be tolerated.
- Careful pre-hiring screening.
- Never ignore threats.
- Establish specific policies defining theft and fraud and discipline procedures.
- Involve employees in writing policies.
- Clearly communicate policies to employees.
- Educate and train employees about policies to avoid danger if situations arise.
- Have professionals review your internal security controls
Examples include the checking of batches before capturing and the checking of raw materials before production.
2.Concurrent controls
In this case the control action will be taken during the production process. Examples are the validation of data during capturing stages.
There is also need for:
- Management by Working around (MBWA) to identify potential problems, observe how employees react and interact with each other.
- Allow employees or work groups to ‘grieve’ during periods of major organisational change.
- Be a good model in how to treat others.
- Treat employees with respect and dignity.
- Let employees know on a regular basis about their successes in preventing theft and fraud.
- Use video surveillance equipment if conditions warrants.
- Install ‘lock-out’ options on computers, telephone, and e-mails.
- Use corporate hotlines or some mechanisms for reporting or investigating incidences.
- Use quick and decisive intervention.
- Get expert professional assistance if violence errupts.
- Provide necessary equipment or procedures for dealing with violent situations, (cell phones, alarm systems, code names, and so forth).
3.Feedback Control
These are controls that are “reactive” by nature in that they are implemented after an activity. The emphasis is on waiting for an event / activity to occur, comparing it with the standards and then taking corrective action here there are deviations. Examples include quality control undertaken on the final product.
The following is needed:
- Communicate openly about incidences and what is being done.
- Investigate incidences and take appropriate actions.
- Review company policies.
- Make employees know when theft or fraud has occurred – not naming names but letting people know that this is not acceptable.
- Use the services of professional investigators.
- Redesign control measures.
- Evaluate your organisation’s culture and relationships of managers and employees.
