Fraud is nothing new to US businesses, large or small. Best practices in preventing it from happening at a company often aren't new either. Still, like anything, trends come and go in the world of scams, but what most appear to have in common is opportunity created by an "it won't happen to us" attitude. Among emerging "sophisticated" trends, the manipulation of corporate information through the revival of dormant companies has become particularly common and troublesome. A 2010 report by the Association of Credit Fraud Examiners illustrated another disturbing, infrequently discussed trend: fraud and theft by employees. While external and internal fraud may be unsettingly ever-present, there is good news: it is easier to prevent than detect, and many of the best practices sales and credit departments can implement budget-busters. Here are some suggestions: 1. Educate. 2. Take time to double-check/remember the basics. 3. Learn to use computer systems for safety. 4. Do spot checking. 5. Identify warning signs.