According to several scholars, the EU anti-fraud structure is inadequate for the amount of fraud happening in the EU. Based on this scholarly debate this thesis sets out to investigate, how the EU anti-fraud structure developed. The motivation for this research is to find out why is EU anti-fraud structure in this unfavorable position and how it developed to get in such a position. To answer the main question this thesis studies the EU fraud scandals and the EU values as the two important influences on the development of the EU anti-fraud structure. The two main influences were pinpointed based on the theory used in this article and its core concepts. The constructivist theory of International Relations offers the concepts of identity and actor-structure problem to help study the topic of this thesis. The power relations between actors and structure are examined based on scandals across the EU history and values are studied by analyzing the core EU treaties and institutional reports. After exploring the development of the EU anti-fraud structure, this work concludes that values and scandals were the most important formative powers.