11.   In January, the legislator showed the copies to Gov. Zell Miller, who had vowed to put more effort into detecting Medicaid fraud.

12.   In the past, most efforts to detect wine fraud were aimed at the producers.

13.   Landes acknowledged that taking some of the steps in the proposal would not necessarily have prevented recent, spectacular cases in which auditors failed to detect fraud.

14.   Levitan declined to comment on whether credit-card fraud had been detected.

15.   Monday, he was sitting in a radio station studio giving advice on detecting consumer fraud.

16.   More commonly, though, family members or longtime business associates conspire, making it difficult for the IRS to detect fraud.

17.   New standards to help accountants detect financial fraud at the companies they audit were proposed Thursday by the industry organization responsible for developing rules on audit practices.

18.   One of them is that auditors are supposed to detect fraud.

19.   Private banks have been the target of scams, the prosecutors said, in part because their desire to provide discreet service makes it harder to detect fraud.

20.   Sharp said the electronic records make it easier to detect fraud.