Desperate times call for desperate measures, the sayinggoes.

So it's not surprising that fraud in the workplace increased duringthe economic crisis and recession. The median loss tied tooccupational fraud is $160,000, according to the Association ofCertified Fraud Examiners' 2010 report, so the issue is somethingabout which many companies are rightfully concerned. Smallbusinesses are especially vulnerable, the ACFE says.

Fraud typically occurs when someone has an incentive, such asfinancial pressure, and opportunity, according to Michele Edwards,who heads the fraud prevention and detection practice of PRGX, a Chicago-based audit, analyticsand advisory services firm. The recession certainly meant manypeople faced new financial pressures.