From a business standpoint, the worst thing you can do is let your emotions take control of the situation. Is it upsetting that one of your employees that you trusted to do the right thing committed fraud? Of course. But as the owner of the business or the beginning aspect of the fraud examination, the worst thing you can do is let your emotions make your decisions.

An angry victim can ruin an investigation. If the victim is out to prove a point or 'punish' the accused, it could create other problems down the road. The employer (victim) could end up spending more money than needed to investigate a fraud it he "I'm out to getcha" mindset takes over. This could create a strain on financial assets and cause a disruption in employee incentives. Possibly even cause a few lost jobs due to the decreased funds.

This could also lead to disgruntled employees. If all employees feel that they are on trial for something they may not have done, it leaves a bad taste in their mouth. This could cause them to feel uncomfortable at work and want to seek other employment.

One way employees would end up leaving is if they DID indeed commit or know about the fraud. The employees may end up trying to leave the company before they can be interviewed.

Truth is, an angry victim can ruin the investigation. If the employer starts from the beginning acting irrationally, this could cause the decisions made by the employer to cause the investigation to skew off and not be as productive.