  Previous research on spreadsheet risks has predominantly focussed on errors
inadvertently introduced by spreadsheet writers i.e. it focussed on the
end-user aspects of spreadsheet development. When analyzing a faulty
spreadsheet, one might not be able to determine whether a particular error
(fault) has been made by mistake or with fraudulent intentions. However, the
fences protecting against fraudulent errors have to be different from those
shielding against inadvertent mistakes. Faults resulting from errors committed
inadvertently can be prevented ab initio by tools that notify the spreadsheet
writer about potential problems whereas faults that are introduced on purpose
have to be discovered by auditors without the cooperation of their originators.
Even worse, some spreadsheet writers will do their best to conceal fraudulent
parts of their spreadsheets from auditors. In this paper we survey the
available means for fraud protection by contrasting approaches suitable for
spreadsheets with those known from fraud protection for conventional software.
