All businesses are susceptible to fraud, but the nature of the crime will vary according to the type and location of the business.
A common source of fraud is new and unknown suppliers or customers. Another widespread source of fraud is internal theft, particularly shoplifting in retail businesses.
Small businesses do not need to develop a sophisticated fraud prevention strategy, but a simple survey of security risks and practical, cost-effective strategies could prevent losses. The NSW Police Force has extensive Business crime prevention information including information about 
fraud and business scams.
A small business fraud prevention survey and strategy should cover: