Victim Organizations ..........................................................................................................................................................24
• Geographical Location of Organizations
• Type of Organizations
• Size of Organizations
• Methods of Fraud in Small Businesses
• Industry of Organizations
• Anti-Fraud Controls at Victim Organizations
• Anti-Fraud Controls at Small Businesses
• Anti-Fraud Controls by Region
• Effectiveness of Controls
• Importance of Controls in Detecting or Limiting Fraud
• Control Weaknesses that Contributed to Fraud
• Modification of Controls
Perpetrators .............................................................................