Selecting the right employees is a critical step for enhancing the entity’s system of internal control and fraud prevention. Reflected below are several possible ways to check the background of employees. For each item listed, indicate why the background check is important, what type of information should be sought, and whether or not you believe you should get the candidate’s consent before acquiring the information.
1. References
2. Employment history
3. Education, certifications, and licenses
4. Drug screening