“In internal corporate investigations you often find informal cliques that communicate in ways designed to execute a fraud or to cover it up,” says Robert Sherry, a partner at K&L Gates, a law firm.

律师事务所K&L Gates的合伙人罗伯特·夏利说：“在公司内部的调查中，你常常会发现非正规的小团体，用旨在欺骗或者掩盖事实的方式通信。”

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At the same time, civil proceedings in the substantive law of fraud should provide punitive damages measures to allow victims to bear more than the actual loss compensation.

同时，应在民事实体法中规定对诉讼诈骗行为人实施惩罚性赔偿措施，让其承担超过受害人实际损失的赔偿。

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Sergei Magnitsky was working as an auditor at a Moscow law firm when he discovered what he said was a massive fraud by tax officials and police officers.

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Jairo Saddi, who teaches law at a private university, tells of a judge who immediately spotted fraud on being presented with a balance sheet: what else could explain the suspiciously exact match between assets and liabilities?

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After the successful prosecutions of accounting fraud at WorldCom (now owned by Verizon) and Enron, said Jonathan Streeter at the Columbia Law School conference last month, the number of accounting scandals at large corporations fell dramatically.

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