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
Learn how fraud is committed and the most effective ways to detect it. Identify fraud losses at global, industry and organizational levels. Discover how organizations respond when occupational fraud has been identified.
Compare your organization’s fraud risks by industry, region and size. Benchmark your anti-fraud efforts against similar organizations and against the most effective methods for reducing fraud losses.
See which employees or departments present the greatest fraud risk for your organization. Learn where the largest frauds are likely to occur. Identify behavioral clues that can be indicators of fraudulent conduct.
Report to the Nations: Middle East and North Africa Edition
Report to the Nations: Sub-Saharan Africa Edition
to the Nations: Canada Edition
Report to the Nations: Government Edition
Report to the Nations: Asia-Pacific Edition
Report to the Nations: Eastern Europe and Western/Central Asia Edition
2018 Report to the Nations: Western Europe Edition
2018 Report to the Nations: Latin America and the Caribbean Edition
2018 Report to the Nations: Southern Asia Edition
Key Findings from the Report
Hotlines and Reporting Mechanisms
The Red Flags of Fraud
Fraud in Small Businesses
Fraud Committed by Owners and Executives
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Arts, Entertainment, and Recreation
Banking and Financial Services
Religious, Charitable, or Social Services
Transportation and Warehousing
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:
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.
The Report to the Nations and any accompanying charts, graphs, PowerPoint slides, or related content (collectively "the Materials") are available for use free of charge as a public service of the ACFE. You may download, copy and/or distribute the Materials for personal or business use on the following conditions: