ABSTRACT
This chapter provides a menu, consisting of three important recipes in the form of an appetiser, a main course and a dessert, to assemble one of the most realistic ‘pictures’ of the types of fraud and corruption which can afflict an organization in the future, and, most probably in some cases, have been, or are, already taking place but have not yet been discovered. The recipes provide a clear-thinking ‘blank-piece-of-paper’ approach, free from preconceptions and denial. The name of this approach, ‘think like a thief’, was coined in the 1970s by Michael J. Comer and Martin Samociuk, who saw that corporate fraud was rife but not being discovered. To turn the tables on fraud and corruption, two powerful techniques need to be used pre-emptively: stimulate people working in organizations to start to view their own organizations from the vantage point of a potential fraudster and follow the money and find fraud and corruption early.
