Dear Anna, You are very right in pointing out the flaws. It just so happened that I found the topic interesting i.e. the link between the subject of a department and the fraud reported in that department and decided to write on it. However, when I actually browsed through the net I could find very little scientific study on it. Thus, I had to write only using very little data and loads of extrapolations which could very well be colored by my personal prejudices. Thanks for the comment!!