This chapter outlines corporate fraud and examines the corporate fraudster. It explores the deceptive strategies employed in corporate fraud, drawing on CIA’s insights into deception. It outlines two primary forms of deception: ambiguity and misdirection.The chapter also delves into the motives of corporate fraudsters, ranging from financial pressure and pride to entitlement and delusion. Additionally, it highlights the increasing prevalence of corporate fraudsters who exploit philanthropy and ESG agendas to mask their deceitful activities.The chapter concludes by emphasizing the importance of scrutinizing altruistic claims made by corporations and focusing on evidence-based analysis to uncover fraudulent behavior.