Kroll commissioned the Economist Intelligence Unit to conduct a worldwide survey on fraud and its effect on business in 2008. Kroll's Global Fraud Report brings together these survey results with the experience and expertise of Kroll and a selection of its affiliates.

In an era of greater transparency and accountability, corporations have a heightened duty to conduct internal investigations of potential misconduct.  Corporations must consider that the findings unearthed in investigations may trigger certain disclosure requirements, and arouse the interests of various third parties, most notably, regulators, shareholders, analysts, and law enforcement. 

As the world demand for metals and minerals, timber and petroleum grows, natural resources companies are constantly looking for new properties in which to explore and develop.  The combination of the aggressive search for raw materials, the need for extensive local managerial autonomy, and limited supply options can, if left unmonitored, easily enable costly frauds to occur.  According to the survey for this edition of the Global Fraud Report, nearly four in ten natural resource companies suffered from management conflict of interest in the last three years.

Regardless of whether or not new regulations on financial systems and capital markets are adopted, investors are becoming increasingly selective and establishing parameters to hold parties accountable for misconduct.  Forward-thinking firms are responding to this pressure by re-evaluating their risk management, particularly in the areas of corporate governance and information systems.