Despite obvious links between tourism transactions and fraudulent behaviour by suppliers, important issues have been relatively neglected by researchers. From a tourism stakeholder perspective, fraud should not be viewed just as a necessary cost, but as a competitor for personal, governmental and corporate assets. Fundamental change is needed to effectively create a corporate environment which can deal successfully with fraudulent behaviour associated with specific emerging global issues, weaknesses, problems, threats and opportunities relating to globalization, e-commerce, privacy and multiple jurisdictions. Technology is the new conduit for exploiting financial crime opportunities in tourism. Online communications reach many more potential fraud victims than approaches to victims in person; it requires less direct effort from the offender and a lower risk of redress.  Consequently, technology use in non-traditional partnerships, in the bypassing of regulatory controls and resources to fight fraud, provide corporate challenges in quantifying the true cost of fraud, particularly as the focus is usually on the direct financial loss (ACFE, 2015).