productive working from home and feel less stressed. However, it is also true that employees working from home feel they are less observed and may be aware that controls have weakened, and are therefore increasingly likely to believe they will get away with unethical behaviour. As cultural connection fades, disengaged employees are more likely to be blasé about a job they are not even sure they want. We also see cases where the situational reality of working from home, including any perceived lack of support, can help disgruntled employees to rationalise fraudulent behaviour. Given that hybrid working is here to stay, businesses and organisations need to be aware of the increased fraud risk this poses. The latest ACFE Report to the Nations – Occupational Fraud 2022 asked participants which pandemic-related factors, such as internal control changes or operational process changes, led to the frauds that they investigated. The factor most commonly cited as significant was the shift to remote work. EXPERT INSIGHT 63 Given that hybrid working is here to stay, businesses and organisations need to be aware of the increased fraud risk this poses.