Fraud is a complex and constantly evolving subject that takes many different forms both within and between markets. Given the ongoing growth of globalization, what is needed is greater insight on different perspectives of companies on fraud between developed and emerging markets. This 9^th survey by Ernst & Young is the result of interviewing and listening to over 500 corporate leaders representing many of the world’s major corporations. Despite believing they are better positioned to detect fraud than every before, there is little evidence that clearly indicate that fraud has reduced.