What risk type is demonstrated when an employee makes unauthorized transactions to her own account?

The scenario of an employee making unauthorized transactions to her own account is best categorized as Fraud Risk. This type of risk specifically involves intentional deception or misrepresentation aimed at securing an unfair or unlawful gain. In this situation, the employee is abusing her position and the trust placed in her to access and use company resources or information for personal benefit.

Fraud risk encompasses a variety of activities where deceit is used to get something of value. In this case, the unauthorized transaction indicates a clear violation of trust and an exploitative act, which falls squarely under the definition of fraud. It highlights the importance of internal controls and monitoring to prevent unauthorized actions by employees.

Understanding this risk type is vital for organizations to establish robust mechanisms to detect and prevent fraudulent activities, thereby protecting assets and maintaining integrity.