In a Peanuts episode, Charlie Brown feverishly searches for a quarter he has dropped in the dark. Standing under a porch light, Lucy offers some sage advice; “Why don’t you look over here where there is more light?” This cartoon, dredged up from childhood memory, brings to my mind the approach many churches take in fraud prevention. Despite evidence to the contrary, they continue to look for fraud weaknesses in the wrong places, or at least in using the wrong methods. They do this by often utilizing methods that are the most expensive while at the same time being the least effective, the most notable example of this is over-reliance on the external audit.