Modern entrepreneurs and investors face a long list of challenges, but one of the most unpredictable and difficult to control is the issue of fraud committed by business partners and/or employees. With the development of technology, widespread digitalisation and now artificial intelligence, preventing and investigating corporate fraud requires measures and actions that are far more effective than they were 10–15 years ago. Of course, this problem may not be acute in every business, but such an understanding may be mistaken, as it is based solely on known and, possibly, incomplete information. Many cases of fraud are skilfully concealed and remain undiscovered.
