Fraud has increased considerably
over the recent years and professionals believe this trend is likely to continue. The literature in the field on
fraud detection has evolved over the years. Some authors have acknowledged that there are limitations in the
way individual auditors make fraud judgments (Wilks and Zimbelman, 2004) and ultimately find it difficult
to identify fraud (Kapardis, 2010; Carpenter, 2007; Knapp and Knapp, 2001; Pincus, 1989).