– The results indicate that firewalls, virus and password protection, and internal control
review and improvement are quite commonly used to combat fraud. However, discovery sampling,
data mining, forensic accountants, and digital analysis software are not often used, despite receiving
high ratings of effectiveness. In particular, organizational use of forensic accountants and digital
analysis were the least often used of any anti-fraud method but had the highest mean effectiveness
ratings. The lack of use of these highly effective methods may be driven by lack of firm resources