History and each endeavor by man must balance the diabolical with the divine. There exists a common thread, when left unattended that can corrupt, alter and irrevocably stain the fabric of humanity in ways that are often discouraging and depressing. Nowhere is this thread of temptation greater than in the lure of financial gain.Are we to assume the worst then in all who dabble in such an area, for those whose profession is marked by integrity and trust? No indeed. The fulcrum cannot swing now in adirection that disenfranchises the majority for the weaknesses of the few. Financial fraud and the magnitude of greed within which recent American companies have experienced are more barometer readings than industry wide evaluations. In looking forward to the positive change that comes through recognition and admission of poor practices and bad behavior, this paper recognizes that the value of the economy we enjoy and its connectivity to the engine of our nation’s strength is much too valuable a resource to dismiss as murky bath water.

The purpose of this paper is rather extensive in that it seeks to shape an opinion of which the reader may ascertain the climate for fraud and the arenas that can cultivate such poor behavior. In so many ways it also a paper that exposes the activity of fraud and its irresponsibility are not inerrant characteristics of small business owners, OTCBB traders, or even internet day traders. Fraud exists in all areas of the industry and must be understood with this perspective in order to create positive and holistic change.

This paper will cover the following issues in detail: