Acts of are responsible for the majority of losses attributed to employee dishonesty.  In the U.S. estimates of employee run in the range of $400 billion.  No matter how prepared the employer might be, each possible act of creates an understandable emotional response.

Acts of tend to be unique.  They find their way to the top in different ways and when they get there, an air of disbelieve usually gives way to anger and even fear.  Acts of have one common feature in that they require an immediate strong, decisive and informed course of action.
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