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
- The largest Fraud Tree branch, covering schemes in which an employee steals or misuses the organisation's assets. Subcategories include cash schemes (skimming,...
- Corruption
- Schemes in which an employee misuses their position to gain a direct or indirect benefit, typically involving a third party. The four...
- Financial-Statement Fraud
- Intentional misstatement or omission in financial reports to deceive users of those reports, typically to inflate earnings, understate liabilities, or maintain a...
- Occupational Fraud
- The ACFE defines occupational fraud as the use of one's occupation for personal enrichment through the deliberate misuse or misapplication of the...
- Skimming
- An off-book cash theft: revenue is stolen before it enters the accounting system, so no entry is ever made. Skimming is harder...