This paper outlines that the perpetration of fraud is an activity with deception as being its main ingredient.

It further explains that the causes of fraud are ostensibly linked to the broad areas of 'opportunity', 'environment' and 'motivation'. While organisations, groups and persons who commit fraud may share some common identifying characteristics, these alone cannot be used as a definitive indicator that fraud will in fact occur in one particular organisation, or be committed by one particular group or type of person.

Definitions by way of wording do differ somewhat when it comes to the term fraud. Smith (1997) describes criminal fraud as a generic, non-statutory category of crime which includes a variety of offences, but with all of them being linked by the common element of the offender attempting to obtain property belonging to another by deception. This definition is also supported by Duffield and Grabosky (2001) who suggest that fraud involves obtaining something of value or avoiding some obligation by means of deception.

It is suggested by Butterworths Words and Phrases Legally Defined (2001, p. 185) that at common law, fraud consists of, 'A false statement of fa

When thinking of an environment, it is often easy to refer immediately to a structured corporate environment, where the absence of controls are easily identified. However, outside the corporate environment, the examples are also many. For instance, in recent years two young people were cautioned by police in the eastern suburbs of Sydney for helping themselves to funds they had actually collected in a local charity 'bucket brigade'. Many others were involved collecting money, but only two of those were motivated to offend. Given the kind-hearted nature in which the funds were being raised, controls on the

A similar argument can be made in relation to these categories. There is no typical offender. Just as there are many red flags which can indicate the risk of fraud, so too are there are wide variety of psychological and motivational indicators that will distinguish one offender or group from another. There is no such thing as a typical fraudster.

Some topics in this essay:
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