Complex global business fraud and corruption are among the greatest threats facing capital markets, domestic and global corporations, and emerging and mature economies. Many companies have become more focused on preventing and detecting fraud over the last several years, but in the absence of detailed standards for fraud controls, diversity of practices has increased. In addition, there is room for improvement even among the most effective companies. We explore new approaches to fraud control, forensic accounting tools and techniques, leading practices and more.

Ten Things About Fraud Control: How Executives View the Fraud Control Gap  The results of a Deloitte Forensic Center survey of senior executives reveal a substantial “fraud control gap” between more effective and less effective companies. This executive summary includes key findings and identifies leading practices to enhance fraud control performance.		Video: A Discussion of Research on Fraud Control Researchers discuss the key findings of the Deloitte Forensic Center’s survey of senior executives on fraud control efforts.		White Paper: Ten Things About Financial Statement Fraud: A Review of SEC Enforcement Releases, 2000-2006  The Deloitte Forensic Center has completed an analysis of hundreds of Securities and Exchange Commission (SEC) enforcement releases issued from 2000 through 2006.
		Article: Mapping the Hot Spots Corporate Counsel magazine reviews the study “Ten Things About Financial Statement Fraud” and interviews Toby Bishop, Deloitte Forensic Center co-director.		Podcast: Plugging the Holes: How the Life Sciences Industry Can Combat Fraud  In the national debate about soaring health care costs, there’s a tendency to overlook how much of those costs are due to fraud.
		Report: Count ‘Em: 63 CFOs Convicted in Past Five Years CFO.com reports a list of 63 former chief financial officers (CFOs) who have been convicted of corporate fraud in the last five years.		Related Content Resources: Deloitte Forensic Center Point of View: Afterword to “Good Intentions Corrupted, The Oil-for-Food Scandal and the Threat to the U.N.”  White Paper: Conducting Forensic Investigations: Detecting, Responding to and Preventing Financial Fraud