Our summary
This is the fourth edition of the ACFE’s technology benchmarking study, produced with SAS. The ACFE announced it on 25 March 2026. It is based on a survey of 713 anti-fraud professionals in eight regions. For the first time it also looks at how fraudsters use technology in their schemes. It covers the use of AI and machine learning, generative AI, agentic AI, automation, biometrics and cloud tools.
Key results reported by the ACFE: only 7% of respondents say their organization is more than moderately prepared for AI-driven fraud, and 77% saw an increase in deepfake social engineering. Use of AI/ML in anti-fraud programs rose to 25% (from 18% in 2024). Only 18% test AI models for bias, and just 6% feel fully confident explaining how their models make decisions. 55% expect anti-fraud technology budgets to grow over the next two years. ACFE members log in to read the full report; non-members submit a request on the page.
How auditors use it: Compare your organization’s fraud detection tools with peer adoption rates. Use the findings on deepfakes and weak AI governance to support risk assessments, audit plans and funding requests to the audit committee.