ABSTRACT
Rduced to its basic level, fraud is simple, and its objective - to gain a dis-onest advantage by reducing the victim's assets - obvious. Confusion iseliberately introduced by the thief before, during or after an act of theft, to conceal it, or to assist in its commission. This confusion does not alter the fact that each time a real asset is stolen a debit to net worth or a 'consequential debit' is created. It is a shortage that can be replaced only if the asset or its equivalent is returned.
