There are 4 strategies for curtailing insider fraud
A typical organisation loses 5% of revenue per annum through insider fraud.
It is usually performed by somebody ewell respected from within the organisation.
The more senior the person the higher the value of the fraud.
Understanding motivation is important. In 62% of cases it is for personal gain. In 27% it is because it is possible.

Define the Threat
Understand the threat and determine mitigation steps.
Work together as a team to combat.
Test the system to ensure it works.

It is essential to provide a framework for all departments to work together to identify threats and prevent fraud. 
1. Define Threats - Malicious & mistakes
2. Understand Threats - Email, social media, USB access etc
3. Security is a Team Activity - communicate and work together to build whole picture
4. Test Systems - Regular audit of controls and testing.

A good eye opener into the issue of fraud. Whether its internal or external DOM (Dishonesty, Opportunity and Motive) is still applicable. Its very hard to find the motive of internal staff than outsider. Just not a good system but one needs to be very tactful when dealing with internal staff.
The article gave nice statistics on the impact of such fraud. It gives a different dimension to this subject and thinking.

It does not need to be expensive and complicated to make sure internal control for fraud is in place. Just be aware and understand the threats,make sure every department is up to date on what is going on in the other departments so that they can be aware is something is fishy.And TEST your system