11th edition of the largest global study on occupational fraud
2,504 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.
of occupational frauds were detected by a tip.
18 anti-fraud controls were correlated with lower fraud losses and faster detection.
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.
Median loss in frauds committed by owners/executives: $600,000.
Key Findings from the Report
Behavioral Red Flags of Fraud
Internal Control Weaknesses
Fraud in Nonprofits
The Global Cost of Fraud
Profile of a Fraudster
Response to Fraud
How Occupational Fraud Is Concealed
Hotline and Reporting Mechanism Effectiveness
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The 2020 Report to the Nations is based on the results of the ACFE 2019 Global Fraud Survey, an online survey of Certified Fraud Examiners conducted from July 2019 to September 2019. Respondents were asked to provide information
about the single largest occupational fraud case they had investigated that met the following four criteria:
Respondents were presented with 77 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 7,516 total responses to the survey, 2,504 of which were usable for purposes of the report.
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The Report to the Nations is available for use free of charge as a public service of the ACFE. You may download, copy and/or distribute the Report to the Nations for personal or business use on the following conditions: