Fraud represents an area of the worldwide economy that defies recession, recognises no borders and embraces all cultures.

In its myriad forms it enjoys a process of continuing metamorphosis, seeking always to stay one or more steps ahead of the authorities. Its nature draws the innovative miscreant. Its potential for profit lures the ruthless and the unprincipled. Those who previously might have taken up the cudgel, primed the pistol or crossed the pavement now see the easier returns that can flow from the paper chase and modem.