Our summary
Report to the Nations is the ACFE’s recurring global study of occupational fraud, built on cases reported by Certified Fraud Examiners. It is one of the most widely cited sources on fraud schemes, losses and detection.
The latest edition analyses thousands of cases from well over a hundred countries, looking at the types of schemes, the profiles of perpetrators, the victims, and the anti-fraud controls in place.
How auditors use it: to support fraud risk assessments with benchmark data, to justify anti-fraud controls such as hotlines, and to add credible evidence to audit committee reporting.