12th edition of the largest global study on occupational fraud
Based on 2,110 real cases of occupational fraud
Data from 133 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.
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.
The Global Cost of Fraud
How Do Perpetrators Conceal Their Frauds?
A Decade of Occupational Fraud: Trends from 2012–2022
Hotline and Reporting Mechanism Effectiveness
COVID's Effect on Occupational Fraud
Modifying Anti-Fraud Controls Following a Fraud
How Does Tenure Affect Fraud Risk?
Behavioral Red Flags of Fraud
Response to Fraud
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Occupational Fraud 2022: A Report to the Nations is based on the results of the ACFE 2021 Global Fraud Survey, an online survey of Certified Fraud Examiners conducted from July 2021 to September 2021. 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. We received 7,890 total responses to the survey, 2,110 of which were usable for purposes of the report.
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Occupational Fraud 2022: A 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 for personal or business use on the following