acfe 2012 report on occupational fraud and abuse


The Association of Certified Fraud Examiners conduct an annual international survey on their members' experience of fraud.  The 2012 report estimates that the average loss of revenue to fraud is 5%.

The report also provides a useful insight into how frauds are perpetrated and detected. Victim organisations are analysed as are the perpetrators of the frauds.

The report also includes a short fraud prevention checklist.