A company's greatest asset -- its employees -- can also be its biggest threat. The typical organization loses 5% of its annual revenue to fraud, according  to the 2010 report from the Association of Certified Fraud Examiners (ACFE). But many losses could be prevented with basic controls. No matter how large the corporation, deterrence can have a significant impact. 

Unfortunately, too few are proactive. Nearly two-thirds (65%) of executives surveyed by KPMG in 2009 reported that fraud and misconduct is a significant risk for their industry. And almost three-fourths (74%) believed that misappropriation of assets, fraudulent financial reporting and other criminal behaviors would increase over the following 12 months. Despite their certainty that criminal conduct would increase, two-thirds still reported that inadequate internal controls or compliance programs at their organizations enable fraud and misconduct to go unchecked.