In November 2000 the Confederation of Asian and Pacific Accountants commissioned the Australian Institute of Criminology to undertake a study of Internet-related fraud as it affects business and government organisations in the Asia-Pacific region. This study principally examines the fraud risks associated with electronic commerce on the Internet in business and government contexts, rather than consumer transactions. It identifies some key areas of risk and reviews the various strategies being suggested to control the problem in the Asia-Pacific region.