Economic crime has existed since the inception of companies. It reaches new dimensions, especially during times of economic downturn. Hardly a day goes by without it being reported in the press. In 2002, a unique law was passed in the fight against economic crime: the Sarbanes-Oxley Act of 2002 (SOX). This followed a series of accounting scandals of extraordinary magnitude. The once seventh-largest company in the U.S., Enron Corporation, collapsed due to a series of deceptions and manipulations, just like the formerly second-largest telecommunications company in the U.S., WorldCom Corporation. Thousands of employees lost their jobs, and investors lost not only their investments but also their trust in the capital markets. Restoring this trust and preventing further accounting scandals is essential.