Responses were received from 80 of the 200 companies surveyed regarding demographics information, investigation of fraud, organizational structure, reporting of fraud, and trends and needs. About two-thirds of the respondents reported that their company had a policy for investigating fraud, and 29 percent reported a uniform practice. With few exceptions, all reported at the corporate officer or senior vice president level. Over 97 percent of the respondents notified either the CEO, audit committees of the board of directors, or the general counsel of fraud incidents. Over 93 percent of respondents rated the effectiveness of their organizational structure at least satisfactory with nearly 70 percent rating it either moderately or very effective. Regression analysis showed little relationship between level of reported fraud and rating of the organizational structure. Despite the publicity of surrounding fraud detection, only 6 percent of respondents reported an increase in fraud incidents within the past 12 months, and 15 percent reported a moderate increase. This survey provides basic information for establishing a database on American corporate response to fraud and abuse. 9 figures and 25 references.