Fraud seems to be a problem that is on the increase, that is if the various estimates published each year are anything to go by. But do these estimates include the sales made by businessmen who use sharp practice to get you to spend money?

Where do you draw the line? Consider the tradesman who spots an old lady’s drive that is in disrepair. He lays some tarmac that is left over from a job that he had been working on and then confronts the surprised homeowner with a big bill for the repair.

Older people are more vulnerable to this approach and it clearly is a scam that can be punished by criminal sanctions. However, what about the window salesman that knocks at the same vulnerable person’s door and starts pointing out the rotten wooden window frames. This time the vulnerable person is informed about the price before the job commences. She says that she does not want the replacement windows but is told that she must have them as her existing windows will not last the approaching winter.

She says that she wants to think about it but is told that she must write a cheque there and then to achieve the best deal. Faced with sometimes hours of persistent and often oppressive selling the old lady will sign anything to get some peace - is this fraud?

When you open your Sunday paper a free lottery scratch card will often drop out. Usually there is a prize of some sort for most entrants, but to find out what it is you have to register you winning ticket. Of course the best way is to ring up for your winning code - this will be a premium rate call that will cost at least £10, and this is probably more than the value of the prize that you have won.

In fact it is the premium rate calls that are funding that particular lottery business. The fact is that you probably would not want to partake in a lottery costing 㾶? The attractive ticket and tiny writing on the flip side are intended to encourage you to spend where you otherwise would not have done. Is this fraud?

Finally, television adverts regularly encourage you to take up on-line gambling or some other on-line game. Pictures of ordinary people having a fun filled time might actually cover up the reality of on-line gambling which can include wasting cash and often even worse - an addiction to that gambling. Surely this is deception - that is fraud?

The glossy hype attached to many products makes them seem attractive, or it might be that they are simply over-sold, either way it is misrepresentation and sharp business practice. It seems to be commonplace today and in many decent people’s books is clearly fraud.

Mark Jenner is a Fellow of the Institute of Chartered Accountants in England and Wales, a Certified Fraud Examiner and has a Masters Degree in Fraud Management. He works as a forensic accountant advising companies on fraud risk and how best to protect themselves from fraud.