There is some talk that the most likely perpetrators of crime within an organization are no longer likely to be the top executives. Thank Sarbanes Oxley. The most likely fraudsters may stem from the rank and file management pool. So you may want to think about what to do discourage this. You need a program, says Yigal Rechtman, head of the forensic accounting department for Buchbinder, Tunick, and Company. High on his list: avoid reliance on budgets to root out fraud (they're too easy to hide stuff in);  install a tip line; get credit reports on employees. More tips [1]