Employee Embezzlement Leads In-House Fraud Team Investigations: ACFE Report

The In-House Fraud Investigation Teams: 2025 Benchmarking Report examines common trends in caseloads, credentials, recovery of fraud losses and more within companies' fraud investigation teams.

AUSTIN, Texas (February 11, 2025) — To help organizations build the most robust investigation teams to fight fraud, the Association of Certified Fraud Examiners (ACFE) has released the In-House Fraud Investigation Teams: 2025 Benchmarking Report. The report offers organizational leaders a look at the effectiveness and efficiency of in-house fraud investigation teams, including a deep dive into the types and number of cases investigators handle; whether allegations were substantiated; what the outcome of these investigations were; work environments and experience of anti-fraud professionals; and more.

Of the ACFE members surveyed, 45% of respondents reported working in the banking and financial services or government/public administration industries. Other industries represented included insurance, technology and health care.

Highlights of the report include:

• Most common types of cases investigated: By a large margin, 72% of teams frequently or occasionally investigated possible employee embezzlement. Possible fraud committed by customers, vendors or contractors was the second most common type of cases investigated by in-house teams.
  
  
• Outcome of cases: 53% of in-house fraud investigation teams substantiated allegations in more than half of their cases, and almost one-third substantiated 76% or more of case allegations during the course of their investigations. Only 11% of organizations were able to recover a large portion of losses (76%), while 61% were able to recover less than half of their losses.
  
  
• Five-year comparison: Between 2019 and 2024, fraud investigation teams grew by almost 50% in size. However, training budgets for fraud investigation teams have remained about the same, while caseloads have increased on average.

For more information about the In-House Fraud Investigation Teams: 2025 Benchmarking Report, email PR@ACFE.com.

About the ACFE

Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the Association of Certified Fraud Examiners (ACFE) is the world’s largest anti-fraud organization. Together with more than 90,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession.

Contact the ACFE

For more information, email PR@ACFE.com.