31.   The plastic cards, which are already being used in pilot programs, create electronic records of transactions, and federal officials say such records help them detect fraud.

32.   The proposed standards, which the Auditing Standards Board released for public comment, urge auditors to use relatively unorthodox steps to detect fraud.

33.   The patent also suggests that security companies could use profiles compiled with his system to detect fraud.

34.   The seminars will also cover how to prescribe painkillers properly and detect prescription fraud, which has recently ensnared some unwitting doctors, said Purdue and Mass. General officals.

35.   The SEC has three worthwhile publications describing how to detect stock fraud.

36.   The trust filed suit claiming that Coopers committed malpractice by failing to detect fraud when conducting its annual audits of the chain.

37.   The widespread computer access to databases of all kinds makes fraud hard to detect.

38.   Their plan would reduce premiums for businesses with good safety records, require insurance companies to create units to detect fraud among employers and raise benefits for injured workers.

39.   There also have been calls for greater scrutiny when it comes to detecting fraud.

40.   They claim the suits often hinder their own efforts to detect fraud by encouraging employees to make an end-run around the company and go straight to court.