Fraud in the Workplace with guest Tiffany Couch. CLOUSER and guest discuss a problem plagued by many businesses–both small and large businesses. Guest talks about the impact to revenue and other operating costs to a business from the impact of a fraudulent act. Couch discusses the profile of those committing fraud and how owners and management people are surprised when it is the last person they expected. Guest reveals the area where these acts occur. CLOUSER and guest discuss the role of internal controls and how they may or may not help to prevent fraud. Couch clarifies why an audit of financial statements cannot be relied upon to catch such acts. Guest shares some things a company can put in place to help prevent fraud. Couch explains she sometimes has to act as examiner and counselor to business owners and executives. Couch is author of the book The Thief in Your Company.