INTRODUCTION
In the first decade of the twenty-first century, the news has been filled with reports on frauds and indicators that it is increasing in its scope and costs to the U.S. economy. Almost everyone has read about corporate financial statement frauds such as Enron and Worldcom or frauds against the govern- ment such as false claims following Katrina, or huge Ponzi schemes such as the Madoff scam that set a new record for losses associated with a fraud.