Fraud is any behaviour by which a person intends to gain a dishonest advantage over another. Corporate fraud investigation refers to those cases in which a company or organisation is involved. Fraud has been associated with human organisation from recorded history. Fraud examiners and anti-fraud professionals are usually exposed to various risks in their bid to eliciting responses from the suspects. Investigating and detecting fraud is not an easy task and requires through knowledge about the nature of fraud, how it can be committed and concealed.