From Awareness to Action: Using the Anti-Fraud Blueprint to Build Stronger Fraud Risk Management Programs

Fraud risks are growing more complex, interconnected and difficult to detect. While most organizations recognize the importance of establishing a fraud risk management (FRM) program, some still struggle with a familiar question: “Where do we start?”  

This focus on turning awareness into action is what led to the creation of the Anti-Fraud Blueprint, developed in partnership between the Association of Certified Fraud Examiners (ACFE) and Grant Thornton. Built on the principles of the Fraud Risk Management Guide, Second Edition, published in 2023 by the ACFE and Committee of Sponsoring Organizations of the Treadway Commission (COSO), the Anti-Fraud Blueprint complements that guidance by translating key principles into a practical, step-by-step framework organizations can use to strengthen their anti-fraud programs over time.  

Rather than presenting a one-size-fits-all solution, this report recognizes an important reality: Effective fraud risk management tools look different across organizations. Industry, size, regulatory environment, risk profile and resources all influence how an FRM program should be designed and matured. The Blueprint meets organizations where they are and provides a clear path forward.  

A Practical Framework for Real-World Application 

The Anti-Fraud Blueprint builds on the five Fraud Risk Management Principles established in the Fraud Risk Management Guide: 

• Fraud risk governance. 
• Fraud risk assessment. 
• Fraud control activities. 
• Fraud investigation and corrective action. 
• Fraud risk management monitoring activities. 

Each section includes points of focus, key questions and checklists that help teams translate concepts into action. For anti-fraud professionals, this means the Blueprint can be used as:  

• A diagnostic tool to assess current program strengths and gaps.  
• A planning resource to prioritize initiatives and allocate resources. 
• A communication aid for discussing fraud risk with leadership and stakeholders.  

Addressing Today’s Evolving Risk Landscape  

The Anti-Fraud Blueprint also takes a forward-looking view of how emerging technologies are reshaping fraud risks. Artificial intelligence (AI) and machine learning introduce new vulnerabilities, but they can also strengthen controls, improve detection and enable faster response when used responsibly. By addressing this dual impact, the Blueprint helps organizations think strategically about technology as part of their overall fraud risk strategy.  

In addition, the Anti-Fraud Blueprint introduces an updated Enterprise Anti-Fraud Maturity Assessment Model© developed by Grant Thornton to help organizations evaluate their current state and define realistic goals. 

Turning Guidance into Real Protection  

Fraud affects organizations of all sizes across all industries. Financial losses, regulatory exposure, operational disruption and reputational damage can quickly compound. Strong FRM programs help organizations protect not only their assets but the trust of their stakeholders.  

Building protection against fraud is not simply about meeting regulatory and compliance requirements. For many organizations, it is the difference between reacting to incidents and proactively strengthening how risks are identified, managed and addressed.  

Anti-fraud professionals are often tasked to do more with limited resources, evolving risks and increasing expectations. The Anti-Fraud Blueprint acknowledges that reality and provides a practical structure that helps teams focus on progress and sustainable practices. 

For those on the front lines of fraud prevention and detection, the Blueprint offers a shared starting point. This report will help frame conversations with leadership, guide planning and provide a reference for evaluating what’s working and what needs to evolve.  

Download the Anti-Fraud Blueprint