Occupational fraud, as defined by the Association of Certified Fraud Examiners (ACFE) in its 2004 study, is “the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.”  For the past several years fraud has become the hot topic in the business and financial world.  The number of reported cases and losses continue to grow.  One may believe fraud does not affect their particular company or specific industry. However, take a look at some statistics resulting from ACFE’s survey.  The most cost-effective way not to become a victim is to prevent or mitigate the fraud from occurring in the first place.