Best Practice Fraud Detection Methodology

I am not sure there is such a thing but I have been working recently on a best practice methodology for detecting fraud in computer systems. I started with my Proactively Detecting Fraud research (see AuditSoftware.Net Bookstore for more information) and came to a quick method that does the following:

1) Focuses on external information sources such as US Government and business directory databases.
2) Runs a variety of query reports.
3) Mines data using tools like Excel Pivot tables to find trends that may not be quickly apparent to the user.

Any thoughts here, feel free to Email me or reply to this post.