Research Paper (postgraduate) from the year 2014 in the subject Business economics - Miscellaneous, grade: B, ( Atlantic International University ) (School of Business and Economics), course: Ph.D. Economics, language: English, abstract: The existence of corporate fraud is an undeniable fact of business life, affecting businesses large and small. New technologies such as the internet, and the development of fully automated accounting systems have been increased this opportunities for fraud to be committed. This research is designed to give readers a broad overview of fraud prevention, investigation and detection techniques. This technique when well implemented should provide any organization with an effective means of dealing with procurement fraud.