
32 FIGHTING FRAUD
CORPORATE ASSETS
When discussing corporate fraud, we are talking about some fraud miscre-
ant illegally gaining access to or fraudulently impacting a corporate asset
or assets. Therefore, it is important to understand what an asset is and the
various types of assets. After all, the objective of an anti-fraud program is
to protect corporate assets from fraud.
In order to develop, establish, and maintain a viable anti-fraud
program, you must know what assets are and the role your specifi c corpo-
rate assets play in your anti-fraud program, as well as their value to some
fraud feasor or defrauder.
Yes, I am sure you have the general ...