Published: ACFE – Association of Certified Fraud Examiners
Fraud in general poses a tremendous threat to organizations of all types and sizes, in all parts of the world.
This study contains an analysis of 2,690 cases of occupational fraud that were investigated between January 2016 and October 2017. The data presented herein is based on information provided by the Certified Fraud Examiners who investigated those cases. Their firsthand experience with these frauds provides an invaluable resource for helping us understand occupational fraud and the impact it has on organizations.
The data we have gathered provides a broad and deeply representative picture of occupational fraud’s impact. The cases in this study include frauds committed against organizations in 23 major industry categories. Victim organizations range from small local businesses to multinational corporations with thousands of employees. These frauds were committed by individuals who worked in virtually every part of the organization, from entry-level employees to C-suite executives.