Part 205 should serve to deter corporate misconduct and fraud.

The report also said that penalties were too light to deter fraud.

These problems include top management's lack of emphasis on ensuring that the internal controls are in place to deter fraud, waste, and abuse.

The new law's supporters say its purpose is to deter fraud.

Does this mean our corporate governance system isn't doing enough to deter fraud?

Market discipline, like the other mechanisms, failed to deter fraud.

These changes will also help deter fraud, waste and abuse and identify levels of improper payments.

Nor was there any way of knowing whether the task force had succeeded in deterring fraud.

They are not likely to deter fraud above and beyond the current regulations.

These are very important and can be particularly effective in deterring fraud on two counts.