ABSTRACT
Detecting supply chain fraud means that people have to look for it even when they are not faced with any evidence of wrongdoing. Regardless of all the data gathering and analytical reporting, procedures, and controls, there is a necessary due diligence that organizations must perform: Sometimes it is making sure that nothing is missing or that something else is not present, or that there is not too much of one thing or not enough of something else. In 2007 the US Consumer Product Safety Commission (CPSC) issued several recall notices for millions of Mattel and Fisher Price toys that were found to contain lead parts or lead paint. Corruption represents an important type of fraudulent behavior: Confidence is breached due to an impairment of judgment in all likelihood resulting from an inducement of some kind. Corporations are considered corrupt when their leaders are engaged in illicit activities and the captain takes the entire crew down with the proverbial ship.
