The goal of any antifraud program is to prevent fraud. cure" is an old axiom of"An ounce of prevention is worth a pound of understatement with regard to fraud. The passage of the Sarbanes-oxley Act of 2002 puts into law tenets intended to prevent fraud. Although detecting fraud is important. it obviously would be better if fraud could be mitigated or minimized-prevented to the degree possible. Detection is inevitably tied to prevention. and the two together provide the system of antifraud controls. This chapter presents the components of a successful antifraud control system.