Corporate fraud has long been a concern for management, but multiple reports indicate the problem could be on the rise. A recent study by the Association of Certified Examiners revealed that companies lose 5 percent of their annual revenues as the result of fraud, with the majority of incidents affecting smaller firms. "Small businesses in particular are extremely susceptible to employee fraud as they often lack the anti-fraud controls or policies found in larger organizations," said Cynthia Hetherington, president of the Hetherington Group. The study also found insider fraud to be rampant, as employees make up 42 percent of scammers. Even more concerning is how often company leaders are the culprits, with 38 percent of incidents being committed by managers and 18 percent by executives/owners. A recent survey by Kroll Advisory Solutions revealed that worldwide insider fraud is on the rise among corporations. Employees account for more than two-thirds of fraudulent activities, compared to just 55 percent of activities in 2010. Insider intellectual property theft is one of the biggest problems plaguing corporations, as employees account for more than twice as many incidents as cybercriminals. In addition, the poll found that while fraud affected only 2 percent fewer corporations compared to 2011, 20 percent fewer executives are concerned about the issue.