Fraud is a threat to any organization’s integrity. It may take the form of petty pilfering or it may involve huge sums. Activities performed by perpetrators of fraud such as unethical and dishonest staff/citizens, opportunists, hackers, impact on organizational efficiency and reputation. In addition, the impact on morale can often be greater than the direct financial loss of the fraud incident in itself. The proceeds of fraudulent activities are sometimes repatriated to foreign countries hence great Impact on the country’s economic activities. This programme introduces a range of techniques which can help to combat fraud – though a difficult lesson is that the risk can never be completely removed. These techniques include the introduction of higher quality vigilance systems, more rigorous investigation processes, strategies to increase the prospect of successful fraud prosecutions, and measures to combat money laundering and seek repatriation of stolen funds.