• Benchmarking Your In-House Fraud Investigation Team

    The ACFE’s newest report highlights industry best practices

    Every type of department can benefit from comparing its structure, resources and performance to those at similar organizations; internal fraud investigation departments are no exception. Often, when evaluating a fraud investigation team, management has to rely primarily on the organization’s own historical data. And organizations that decide to establish new fraud teams might have very little data to guide them.

    To address the lack of available benchmarking information for internal fraud investigation departments, the ACFE collected data about our members’ internal investigation teams and analyzed how they are structured and how they performed, as well as how they measured their own effectiveness. Our report, Benchmarking Your In-House Fraud Investigation Team, presents the results of this research, including key findings such as:

    • The average number of fraud investigators per thousand employees is 5.1.
    • Investigation teams that implement formal performance evaluation metrics tend to see better case outcomes; the investigation teams in our study that did not report any formal performance metrics also reported the lowest percentage of fraud losses recovered.
    • Internal fraud investigation teams report to a variety of oversight parties; however, the single-most common party to which investigation teams report is the head of internal audit.
    • The most commonly reported performance metric for investigation teams was percentage of cases closed year-over-year.

    While the circumstances and needs of every organization differ, our hope is that Benchmarking Your In-House Fraud Investigation Team assists you in creating, assessing or implementing changes to your internal fraud investigation team.

    Download the Report


    Our survey was open to all ACFE members who work as part of an in-house team that performs fraud examinations for their employing organization. Survey responses were collected anonymously. We received a total of 1,118 survey responses, 828 of which were usable for purposes of our study. All analyses contained in the report are based on those qualifying responses that provided answers to the relevant survey question(s).

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    Take advantage of the network of professionals in the ACFE's LinkedIn Discussion Group and online Discussion Forums to share and discuss the report's latest findings.