Report to the Nations
Definition
The ACFE's biennial global study of occupational fraud, compiled from cases submitted by Certified Fraud Examiners. Each edition analyses thousands of real fraud cases across industries and geographies, reporting frequency, median loss, detection method, perpetrator profile, and the impact of anti-fraud controls. The 2024 edition covered cases from 138 countries.
- Publisher
- ACFE
- Frequency
- Biennial
- Data source
- CFE-submitted case data
- 2024 edition coverage
- 138 countries
Common questions
What kind of metrics does the Report to the Nations track?+
It reports figures such as median loss per scheme type, how frauds were detected, perpetrator characteristics, and how anti-fraud controls correlate with lower losses and faster detection.
Why is the report widely cited despite being based on submitted cases rather than a random sample?+
It draws on a large volume of real investigated cases contributed by practising Certified Fraud Examiners, giving it practical breadth even though it is not a statistically random sample of all fraud.
Related terms
- Asset Misappropriation
- Schemes in which an employee steals or misuses the employing organisation's resources. The most common fraud category by frequency, encompassing cash theft,...
- Corruption
- In the ACFE occupational-fraud taxonomy, corruption concerns misuse of position or influence for an improper benefit and includes conflicts of interest, bribery,...
- Financial-Statement Fraud
- Intentional misstatement or omission in financial reports intended to deceive their users. It can concern recognition, measurement, presentation or disclosure. A disputed...
- Occupational Fraud
- Occupational fraud involves deliberate misuse or misapplication of an employing organisation’s resources for personal enrichment through one’s work. The ACFE taxonomy organises...
- Skimming
- Diversion of organisational cash receipts before they are recorded. Because the ledger may omit the transaction, investigators may compare independent sales, customer,...