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By its conclusion, the project had identified over 600 types of fraud and concluded that some system of this type was vital to gaining an understanding of the true extent of these problems14 These observations are well taken The FIC concept is interesting but obviously designed to capture a broad range of economic offenses well beyond occupational fraud These include banking, credit cards, health care, insurance, securities, telecommunications, intellectual property and computer crime, and identity theft15 Further, as the National Fraud Center indicates, there are still significant issues to be dealt with in regard to reporting mandates and incentives We should note also that in the list of areas the FIC seeks to address, occupational fraud is not among them This is not a fault of the FIC or its sponsors; they were simply looking at a huge problem economic crime from a different angle.

Mutation Research, 342, 125 140 Burgeot, T, G Bocquen , C Porte, J Dimeet, RM Santella, LM Garcia de la Parra, A PfholLeszkowicz, C Raoux & F Galgani (1996a) Bioindicators of pollutant exposure in the northwestern Mediterranean Sea Marine Ecology Progress Series, 131 (1 3), 125 141 Burgeot, T, S Woll & F Galgani (1996b) Evaluation of the micronucleus test on Mytilus galloprovincialis for monitoring applications along French coasts Marine Pollution Bulletin, 32 (1), 39 46 Cai, L & MG Cherian (1996) Adaptive response to ionizing radiation-induced chromosome aberrations in rabbit lymphocytes: effect of pre-exposure to zinc, and copper salts Mutation Research, 369, 233 241 Cajaraville, MP (1991) Efectos histopatol gicos y citot xicos de los hidrocarburos derivados del petr leo, y su cuanti caci n en el mejill n Mytilus galloprovincialis (Lmk) PhD Dissertation, University of the Basque Country, Bilbao..

We might also be well served by looking closely at the work being done by the Ethics Officer Association (EOA) in its effort to develop an ISO-type standard for ethics and compliance programs that will be usable across industry and national boundaries In writing about this project, Essrig has raised several issues of definition and the potential relevance of related fields that are highly similar to what we encounter when we begin to think systematically about occupational fraud Perhaps the EOA and its affiliated organizations and institutions can provide us with some valuable guidance from their experiences in this regard.

Other organizations of potential value in such efforts include, at a minimum:16 The Ethics Resource Center The Institute For Global Ethics International Business Ethics Institute European Institute For Business Ethics Lockheed Martin Corporation, Corporate Ethics Online Information KPMG Business Ethics The Institute for Applied and Professional Ethics Illinois Institute of Technology, Center for the Study of Ethics in the Professions, Codes of Ethics Online Project.

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next month allowing them to make necessary modi cations such as reorganizing workload or hiring additional workers. Other methods generally provide only the mean and median for a limited number of distributions. For example, current methods used (reluctantly) by these rms are the critical path method (CPM) and the project evaluation and review technique (PERT). Both of these methods are commonly used in management and engineering to identify potential problems in a project plan, but it is accepted that they have many shortcomings. AbouRizk and Wales (1997) and Pritsker et al. (1989) provide details of these methods. They are used at the beginning of a project and are not very adaptable to the project once the work has begun. They do not provide much assistance to the project manager in terms of timely updates to the project schedule (cf. Leung and Tam, 1999). CPM is also limited to analyzing deterministic systems with no feedback or failures in the project. Projects are always assumed to complete successfully. PERT is limited to using beta and normal distributions. Some current trends include the use of genetic algorithms (cf. Li et al., 1999). Genetic algorithms and other evolutionary programming methods require large amounts of data for the algorithm s learning process and a great deal of computation to implement. Flowgraphs can work with a relatively small amount data and incorporate prior information about planning, rework, possible delays, and completion times from the project team. A sequence of owgraph models can be constructed for each monthly phase where each subsequent owgraph uses the results from the previous month s model along with new prior information. The model can be updated as frequently as the project nds it necessary.