Thanks for sharing such a delicate topic.
This is the best steps an honest person would take, not only for the benefit of the company/employer but for consciousness sake.
However, in my own setting it might be very risky to take such steps. If the colleague has a toxic criminal attitude, your life might be at stake, neither the employer nor the authorities (police) can guarantee your safety should you run into troubles afterward.
Several assassination cases have been linked to this in the past. In such situation I'll really tread with caution while making sure that my report is backed by solid evidence. Depending on the amount or monetary value involved, I'll request for an oligatory withness protection measures from a legal entity.
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Yes, I see your point!
Anyway, there are several ways to act in good faith without risking too much. If the thing escalate so much, it can be good to provide some anonymous recordings or equivalent to to setup the cheater. AND, if the thing escalate so much, it's likely that the events are repeating, so there may be later chance to grab proves or frame the guilty.
In general, I think people are not so violent, but your point is good!
Yeah, you are also on point, but I was referring to my own setting. Humans are unpredictable so it is very hard to know the type of fellow you're or would be dealing with. Being extra careful might be the best.
Yes, I would be curious now on knowing where you work (😅) but you are right. Being extra careful would be advisable