INTRODUCTION
Incidents of fraud can be noted in the media on a weekly if not daily basis. Fraud could include confidence tricks such as the 419 and Spanish Prisoner, Long Firms or creation of false companies, embezzlement, false advertising or billing, health fraud, bankruptcy fraud, use of tax haven countries for illegal activities etc. Also, marital fraud can be committed by divorcing spouses who do not wish to identify all marital assets (Marden and Darner, 2006; Rosenberg,
1989).