FRAUD: WHAT IS IT?FRAUD: PREVALENCE, IMPACT, AND FORMFRAUD IN HISTORICAL PERSPECTIVETYPES OF FRAUDROOT CAUSES OF FRAUDA HISTORICAL ACCOUNT OF THE AUDITOR'S ROLEAUDITORS ARE NOT ALONEDETERRENCE, AUDITING, AND INVESTIGATIONCONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLEFIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLEAUDITING AND INVESTIGATION