When individuals think of fraud, the image that typically comes to mind is of a dark, shady
figure hunched over a computer in a dimly lit room. Often, the corporate viewpoint on fraud
is that it originates from obscure parties that operate remotely on the far side of the world.
While some fraud does occur in this manner, what many firms might find surprising is that over
one-third of fraud originates internally - from either current or former employees.