Occupational Fraud 2026: A Report to the Nations
ACFE's biennial global study of occupational fraud schemes, detection methods, perpetrators, losses and controls associated with reduced loss and duration.
Occupational fraudDetectionLossesControls
References · ACFE
The fraud examiner’s
open reading room.
Public ACFE research, benchmarking reports, foundational guides and fraud-risk tools—classified for retrieval alongside Vivek’s essays.
Official ACFE public resources · Member-only material excluded2026 Anti-Fraud Technology Benchmarking Report
Benchmarking research on how organisations and fraudsters use AI, data analytics and emerging technologies, and how anti-fraud teams are preparing their controls.
Artificial intelligenceAnalyticsTechnologyFraud resilience
Occupational Fraud 2024: A Report to the Nations
Global occupational-fraud evidence covering scheme categories, reporting channels, behavioural red flags, control weaknesses and organisational responses.
Occupational fraudRed flagsDetectionPrevention
2024 Anti-Fraud Technology Benchmarking Report
Survey evidence on the adoption of generative AI, machine learning and analytics in fraud prevention, detection and investigation.
Generative AIMachine learningData analyticsTechnology risk
Fraud Prevention Check-Up
A practical ACFE self-assessment resource for reviewing an organisation's fraud-prevention processes and identifying opportunities to strengthen controls.
Fraud preventionControl assessmentGovernanceRisk management
Fraud 101: What Is Fraud?
An introductory explanation of fraud, deception and the foundational concepts readers need before exploring schemes, controls and investigations.
Fraud definitionDeceptionElements of fraudAwareness
Government Fraud Resources
A curated ACFE collection addressing fraud risks in government bodies, including corruption, payroll abuse, impersonation and technology-enabled schemes.
Government fraudCorruptionPayrollPublic sector
Free Training and Resources
ACFE's public directory of free case studies, data, reports, tools and introductory anti-fraud learning resources.
Case studiesTrainingFraud detectionFraud prevention