● All financial processes used across the globe should be consistent from entity to entity. Appropriate training should be given to staff on the ground to recognise red flags in transactions.

● Make sure your expenses reviewer is able to read the local languages of scanned receipts and match them with the claims. Put in place basic data mining processes that allow you to monitor and drive attention to expense claimant fraud or other issues.

● Regardless of the number of staff, think about building in segregation of duties and control, such as having routine visits from the regional finance people, or oversight that is provided by remote access to electronic reporting system and the like. The key is not to give too much discretion and autonomy to a single finance person.

● Consider mandating key financial staff to take two consecutive weeks of annual leave so that gaps in the financial control may be exposed in their absence. Conduct thorough searches and examine the financial processes. On one occasion, a lawyer found a stack of blank cheques in the drawer of a CFO!