Employee Account Review

 I am working on updating our procedures for employee account review and I am looking for your input!  Currently we make our best attempt to review all employees annually.  This tends to be quite the process and takes a large amount of time.  We recently added a staff auditor and now have 2 full-time auditors.  And with Dupaco’s continued growth, I am feel that we need to migrate to a risk based audit program, including employee account reviews.  At the rate that we are growing, there is no way that we can continue to do employee account reviews the way that we are currently doing them.  We have had a couple of issues in the past with employee fraud and instances where staff are not following policy and procedure, so the Audit Committee feels strongly about continuing to do employee account reviews.  However, I want to take a risk based approach to the audit.  Would any of you be willing to share your processes/procedures on reviewing employee accounts?  We are also going to be starting the implementation process of Verafin and are considering utilizing Verafin to assist in employee account reviews.  If any of your credit unions have Verafin and utilize it for employee monitoring, I would be interested in this as well. Any information that you can provide would be greatly appreciated! Thanks!