Controls and trust create a perfect partnership
Many people think that controls and trust are opposites. That controls signal distrust, while trust means the absence of controls. In reality, the two can form a seamless whole, a match made in heaven.
Assumptions are not controls. Organizations may believe that “misconduct does not happen here because we trust people” or that “surely our controls are in order.” Trust is important, but without structures, it can easily become naive and, at worst, expose both the organization and its employees to risks.
Controls are not obstacles, but enablers
According to the ACFE 2024 Report to the Nations, more than one-third of occupational fraud cases result from a lack of internal controls or the override of existing controls. There is clearly still work to be done.
We need to change the narrative and take a critical look at controls. Superficial and bureaucratic controls do not help anyone. Instead, we need automated, appropriately placed, and fit-for-purpose controls that make processes more efficient and free up time for what matters.
Trust is a risk, but it can be managed
At the heart of misconduct, there is often no threat, but persuasion. A violation does not begin with coercion, but with a polite request: “Could you take care of this quickly so we don’t lose the deal?”
People do not believe that a familiar colleague could take advantage of them, and that is exactly why it works. People may unknowingly enable misconduct because they want to help, belong to the group, or appear competent. In these situations, people do not ask for advice or seek clarification, which is why so many cases of misconduct succeed.
Controls are not only technical solutions. They are also cultural and human structures. Social engineering works according to the same logic online: it takes advantage of people’s goodwill and human error. A successful attack always relies on an understanding of behavior and psychology.
Controls are an employee’s best protection
Good controls do not restrict employees’ freedom. They protect employees. Pressure, urgency, or external influences can lead to poor decisions. Too often, a person who has committed misconduct says: “It was too easy. Opportunity made the thief.”
If a control had prevented the lapse, many tragedies could have been avoided. Properly designed controls are like a safety net: they allow everyone to focus on their work with confidence.
Trust and controls are not mutually exclusive. At their best, they support one another and create a foundation for a sustainable, efficient, and safe working life. Controls are not a sign of distrust, but actually what makes trust possible. They are the invisible force and competitive advantage that can take your organization to the next level.