The ACFE’s 2014 Report to the Nations on Occupational Fraud and Abuse is based on data compiled from a study of 1,483 cases of occupational fraud that occurred worldwide between January 2012 and December 2013. All information was provided by the Certified Fraud Examiners (CFEs) who investigated those cases. The fraud cases in our study came from 100 countries — providing a truly global view into the plague of occupational fraud.
As in previous years, what is perhaps most striking about the data we gathered is how consistent the patterns of fraud are around the globe and over time. We believe this consistency reaffirms the value of our research efforts and the reliability of our findings as truly representative of the characteristics of occupational fraudsters and their schemes.