10th edition of the largest global study on occupational fraud
2,690 real cases of occupational fraud
Data from 125 countries
23 major industry categories included
Explores the costs, schemes, victims and perpetrators of fraud
The 2018 Report to the Nations is based on the results of the ACFE 2017 Global Fraud Survey, an online survey of Certified Fraud Examiners conducted from July 2017 to October 2017. Respondents were asked to provide information about the single largest fraud case they had investigated that met the following four criteria:
The case must have involved occupational fraud.
The investigation must have occurred between January 2016 and the time of survey participation.
The investigation must have been complete at the time of survey participation.
The respondent must have been reasonably sure the perpetrator(s) was (were) identified.
Respondents were presented with 76 questions regarding the details of the fraud case, including information about the perpetrator, the victim organization, and the methods of fraud employed, as well as fraud trends in general. After completing the survey the first time, respondents were provided the option to submit information about a second case that they investigated. We received 7,232 total responses to the survey, 2,690 of which were usable for purposes of the report.