Create a team of trusted individuals to investigate and share information on a need-to-know basis only. 

Keep notes on everything. 

Review records discreetly and determine if you can confirm or refute your suspicions. Review your financial, payroll and personnel records. 

If an employee works in the finance area and may be stealing, restrict their access. 

Develop a list of potential witness-es, but don’t share any information about the investigation. 

Figure out what went wrong and fi x the internal controls so that it won’t happen again. 

Consider bringing in help such as a forensic accountant. 

Report the crime to your insurance carrier and to law enforcement – you must be willing to press charges. 

Don’t jump to conclusions – falsely accusing an employee of a crime can cause permanent damage to the individual and leave your company exposed. 

Don’t conduct group interviews where potential witnesses are questioned together. 

Don’t interview an employee by yourself – have an HR person with you and take good notes during the process. 

Don’t rush to confront the suspicious employee. You have one chance to question someone for the first time so be prepared with evidence. 

Don’t interfere with law enforcement. Cooperate and if you are worried about any exposure, hire an attorney to maintain privileged communications.