Our summary
The Anti-Fraud Blueprint is a practical companion to the Fraud Risk Management Guide (Second Edition). The ACFE developed it with Grant Thornton, and it was announced in February 2026. It walks through the five fraud risk management principles — governance, risk assessment, control activities, investigation and corrective action, and monitoring — and gives points of focus, key questions and a checklist for each.
It is written for fraud risk owners, compliance teams and internal auditors who need to move from “we have a policy” to a working program. It also covers how AI can support fraud controls and detection, and includes an updated five-level maturity model, from ad hoc to leading practice. The same ACFE page hosts related tools, such as fraud risk assessment templates and a library of data analytics tests.
How auditors use it: Use the checklists to benchmark the organization’s fraud risk program, rate its maturity level, and turn the gaps into clear, practical audit recommendations.