Methodology

Occupational Fraud 2024: A Report to the Nations^® is based on the results of the ACFE 2023 Global Fraud Survey, an online survey of Certified Fraud Examiners conducted from July 2023 to September 2023. Respondents were asked to provide information about the single largest occupational fraud case they had investigated that met the following four criteria:

1. The case must have involved occupational fraud (i.e., fraud committed by a person against the organization for which they work).
2. The investigation must have occurred between January 2022 and the time of survey participation.
3. The investigation must have been complete at the time of survey participation.
4. The respondent must have been reasonably sure the perpetrator(s) was (were) identified.

Respondents were presented with 86 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 7,463 total responses to the survey, 1,921 of which were usable for purposes of the report.

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Terms of Use

Occupational Fraud 2024: 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 conditions:

1. No portion of Occupational Fraud 2024: A Report to the Nations may be sold or otherwise licensed, shared or transferred to any party for a fee, or included in any work that is to be sold, licensed, shared or transferred to any party for a fee, without the express written consent of the ACFE. The foregoing notwithstanding, you are permitted to use the report as part of a speech or presentation for which an admission fee is charged.
2. Occupational Fraud 2024: A Report to the Nations must be properly attributed to the ACFE, including the name of the publication. An example of proper attribution is: "Occupational Fraud 2024: A Report to the Nations. Copyright 2024 by the Association of Certified Fraud Examiners, Inc."