2026 Anti-Fraud Technology Benchmarking Report
Survey data showing how organizations use AI and other technology against fraud, and how criminals now use deepfakes and GenAI, so you can benchmark your own anti-fraud program.
AI & technologyAchieving Effective Internal Control Over Generative AI (GenAI)
COSO shows how to apply its Internal Control framework to generative AI, with control expectations and metrics auditors can test.
Internal controls & ICFRAchieving Effective Internal Control over Sustainability Reporting (ICSR)
Shows how to apply the 17 COSO internal control principles to ESG and sustainability data, so it can be trusted and assured like financial data.
Fraud & investigationsAnti-Fraud Blueprint
A practical, checklist-based roadmap for building or maturing a fraud risk management program, aligned with the COSO/ACFE Fraud Risk Management Guide.
AI & technologyCybersecurity Topical Requirement
Since 5 February 2026, every IIA-conforming audit of cybersecurity must cover a mandatory minimum baseline of governance, risk management and controls.
AI & technologyData Analytics for Internal Auditors — Global Practice Guides and Maturity Model
The IIA's newest guidance on audit analytics — what it is, the skills needed and a maturity model — replacing the 2011 data analysis GTAG (members-only).
Internal controls & ICFREnterprise Risk Management framework
COSO's 2017 framework that links enterprise risk management to strategy and performance.
Fraud & investigationsFATF — Cyber-Enabled Fraud: Digitalisation and ML/TF/PF Risks (2026)
FATF's February 2026 paper on online scams and fraud, how the money is laundered, and how to stop and recover it.
Compliance, AML & ethicsFATF Guidance on Beneficial Ownership of Legal Persons
Explains how the stricter FATF beneficial ownership standard (Recommendation 24) should work, to stop shell companies hiding the real owners.
Compliance, AML & ethicsFATF High-Risk and Other Monitored Jurisdictions (Black and Grey Lists)
The official FATF black and grey lists — the starting point for country risk ratings, enhanced due diligence and sanctions-style controls in any AML program.
Compliance, AML & ethicsFighting foreign bribery — OECD Anti-Bribery Convention
The OECD's work against bribery of foreign public officials, built around the OECD Anti-Bribery Convention.
Procurement & third partiesFraud and Corruption Awareness Handbook
A practical World Bank handbook on spotting fraud and corruption red flags in public procurement.
Fraud & investigationsFraud Risk Management Guide
The joint COSO and ACFE guide to building a fraud risk management program, with practical tools to put it in place.
Internal auditGlobal Internal Audit Standards
The IIA's worldwide standards for the professional practice of internal auditing, organised into five domains and fifteen principles.
ESG & sustainabilityGRI Standards
The most widely used global standards for sustainability reporting, covering an organisation's impacts on the economy, environment and people.
ESG & sustainabilityIFRS Sustainability Disclosure Standards (ISSB)
The ISSB's global sustainability disclosure standards — IFRS S1 on general requirements and IFRS S2 on climate.
Internal controls & ICFRInternal Control — Integrated Framework
The most widely used framework for designing and evaluating internal control, including over financial reporting.
Compliance, AML & ethicsISO 37001 — Anti-bribery management systems
An international, certifiable standard that sets requirements for preventing, detecting and responding to bribery.
Fraud & investigationsISO 37002:2021 Whistleblowing management systems — Guidelines
An international guide for building a trusted speak-up channel, which is one of the main ways fraud and misconduct are detected.
Compliance, AML & ethicsISO 37301:2021 Compliance management systems — Requirements with guidance for use
The international reference for what a working compliance management system should include, useful as a benchmark when auditing a compliance function.
ESG & sustainabilityISSA 5000, General Requirements for Sustainability Assurance Engagements
The global baseline standard for giving assurance on sustainability information, which shapes how ESG reports will be checked and relied on.
Procurement & third partiesMAPS - Methodology for Assessing Procurement Systems
A free, international tool for judging how strong a country's or entity's public procurement system is, including its integrity, audit and control arrangements.
AI & technologyNIST AI Risk Management Framework (AI RMF 1.0)
A free, voluntary framework to govern, map, measure and manage AI risks — widely used as a practical AI control baseline.
Procurement & third partiesOECD Guidelines for Fighting Bid Rigging in Public Procurement (2025 Update)
Gives auditors a practical set of red flags and tender design checks to spot and prevent collusion between bidders in public tenders.
Procurement & third partiesOECD Recommendation of the Council on Public Procurement
The international benchmark of 12 principles for a sound, transparent and corruption-resistant public procurement system.
Fraud & investigationsReport to the Nations
The ACFE's global study of occupational fraud — how schemes work, how they are detected, and which controls reduce losses.
Compliance, AML & ethicsThe FATF Recommendations
The international standard for combating money laundering, terrorist financing and proliferation financing.
Internal auditThe IIA's Three Lines Model
The IIA's update of the Three Lines of Defense — how management, risk and compliance functions, and internal audit work together under the board.
Internal auditThird-Party Topical Requirement
Since 15 September 2026, IIA conformance means auditing third-party risk against a mandatory minimum baseline whenever it falls within an assurance engagement.
Internal auditTopical Requirements
Topical Requirements are mandatory IIA rules that set a minimum baseline for auditing specific risks such as cybersecurity and third parties, so every audit function must know which ones apply and when.
Procurement & third partiesUNCITRAL Model Law on Public Procurement (2011)
The UN model for a fair, transparent public procurement law — a free international benchmark for testing procurement rules, methods and challenge procedures.
Compliance, AML & ethicsUnited Nations Convention against Corruption (UNCAC)
The only legally binding global anti-corruption treaty — the source of most national anti-bribery, embezzlement and whistleblower protection laws.
Compliance, AML & ethicsUNODC — An Anti-Corruption Ethics and Compliance Programme for Business: A Practical Guide
A practical UN guide to building an anti-corruption compliance programme, step by step, for companies of any size.
Procurement & third partiesWarning Signs of Fraud and Corruption in Procurement
A short World Bank brochure listing the warning signs of fraud, corruption, collusion and coercion in procurement.
Procurement & third partiesWorld Bank Listing of Ineligible Firms and Individuals
The World Bank's public list of firms and individuals debarred for fraud and corruption — a quick third-party screening check.
Procurement & third partiesWorld Bank Procurement Framework and Procurement Regulations for IPF Borrowers
The binding procurement rules for every project financed by World Bank investment loans, including its fraud and corruption, conflict of interest and complaint rules.