All businesses, no matter the industry or size, can be targets of fraud. However, small businesses tend to have disproportionately large losses from asset misappropriation, and are far less likely to recover from fraud. They often employ friends, family members, and other “trusted individuals,” and rely on personal trust rather than systematic internal controls to protect them from fraud. Trust, without internal controls and checks and balances, is a recipe for employee theft. Often, the very traits that invoke management to rely on a trusted employee without checking his or her work make fraud possible. Remember, you can’t steal from people who don’t trust you.