From Fraud Examination, First Edition by W. Steve and Chad O. Albrecht© 2003. Reprinted with permission of South-Western, a division of Thomson Learning: www.thomsonrights.com. Fax 800–730–2215. (Currently in its 4th Edition).
Fraud is different from most crimes in that it is seldom observed. Traditional crimes usually leave evidence that can be seen. For example, if a bank is robbed, there are usually witnesses, physical money is missing, and the entire episode is often captured on video. Similarly, the discovery of a body that is obviously the victim of murder leaves ...