In the aftermath of the worst financial crisis since the Great Depression, companies both in the United States and around the globe struggle to meet investor expectations and remain competitive on the international stage. Faced with challenging financial conditions, companies have focused efforts on essential cost-cutting measures, while also exploring opportunities in emerging markets and developing new products and services for this decade and beyond. With these challenges come tremendous opportunities, and out of the ashes of the financial crisis will rise stronger, more resilient companies. Unfortunately during challenging times, some employees become tempted to cut corners and engage in fraud. At the same time, regulators, faced with increased scrutiny for their apparent shortcomings prior to and during the financial crisis, have increased investigative and enforcement efforts to combat a perceived growth in corporate fraud. Armed with new enforcement powers such as the Dodd-Frank Wall Street Reform and Consumer Protection Act and the UK Bribery Act, regulators have increased their efforts to investigate and prosecute corporate fraud.