As we are already well into 2013, I look back and reflect upon the experiences that I had in 2012. I think what continues to surprise me the most, is the cavalier attitude that so many organizations have when the subject of fraud is broached. You would think that, with as much media attention that fraud and embezzlement get, businesses, organizations, and those charged with fiduciary duties would “get it”, but in many cases, far too many cases, they do not. I still hear, over and over, “that would never happen to us”. It almost sounds like a cliche to me anymore and I almost come to expect it. I almost want to respond by saying, “what would it take for you to see it differently, somebody stealing hundreds of thousands of dollars from your organization”? In any case, I continue to forge on, preaching the gospel that “fraud happens”. Maybe I should get bumper stickers and t-shirts with that slogan. Now that is a novel idea!