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AFC Newsletter | Q3 2026

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This Quarter at a Glance

This edition highlights new AFC research and partner resources examining AI-driven fraud risks, technology trends, and the evolving role of the internal auditor and audit committees. It also surfaces timely content that can be shared externally to support data-driven and governance-focused conversations.

Priority Moments to Amplify

  • FEATURED EVENT: AI Has Changed Fraud. Now We Must Change How We Fight It.
    • Artificial intelligence (AI) has changed the speed, scale and economics of fraud. Synthetic identities, deepfakes, forged documents, account takeover attempts and AI-assisted social engineering are no longer isolated threats.
    • This webinar will examine how fraud has evolved and what fraud teams need to do in response to a changing landscape. You will explore the move from one-time verification to continuous, multi-signal risk intelligence across onboarding, login, transactions and account activity.

New AFC Resources

What We’re Sharing from Partners 

  • Organizational Resilience: Critical Board Priority (ACFE)
    • ​​​​The IIA’s new Organizational Resilience Topical Requirement establishes baseline expectations for internal auditors to assess and provide assurance over resilience-related risks and capabilities.
  • Occupational Fraud 2026: A Report to the Nations (ACFE)
    • Occupational Fraud 2026: A Report to the Nations is based on the results of the ACFE 2025 Global Fraud Survey, an online survey of Certified Fraud Examiners (CFEs) conducted from July 2025 to September 2025. Respondents were asked to provide a narrative description of the single largest occupational fraud case they had investigated.
  • Fraud Magazine Article: Good Governance (AFCE)
    • Malaysia’s Auditor General Dato’ Seri Wan Suraya Wan Mohd Radzi is transforming public-sector auditing through digital innovation, expanded audit powers, and strengthened follow-up mechanisms, helping to improve transparency, recover public funds, trace government spending, and reinforce accountability and anti-corruption efforts across Malaysia.
  • Fraud Magazine Article: ACFE Global Fraud Conference Keynotes (AFCE)
    • ​​​​The 37th Annual ACFE Global Fraud Conference brought together more than 5,700 anti-fraud professionals to explore emerging fraud risks, AI-driven threats, investigative best practices and ethical leadership, with keynote speakers highlighting the importance of technology, transparency, collaboration and integrity in combating increasingly sophisticated global fraud and corruption.

Continue reading for more insights.

New AFC Resources 

Fraud Risk Considerations in 2026: Key Takeaways for the Financial Reporting Ecosystem

Organizations today face a fraud risk environment shaped by evolving regulatory priorities, rapid technology evolution, and increasing business complexity. At the 2026 ACFE Global Fraud Conference, the Anti-Fraud Collaboration (AFC) Executive Workshop brought together leaders from across the financial reporting ecosystem to discuss emerging fraud risks. The workshop explored how organizations can stay vigilant amid changing regulatory expectations, create a culture that mitigates fraud risk, and establish appropriate governance over AI use.

The discussion emphasized that strong internal controls, professional skepticism, cross-functional communication, and AI governance remain essential to fraud risk management. As organizations navigate regulatory uncertainties and new technologies, these practices can help strengthen resilience, improve risk detection, and uphold trust in financial reporting.

Explore the full resource here.

What We’re Sharing from Partners

Organizational Resilience: Critical Board Priority (IIA)

As organizations face growing cybersecurity, geopolitical, economic, regulatory, and supply chain risks, organizational resilience has become a critical board priority.

Recognizing the growing importance of this topic, The IIA has introduced its new Organizational Resilience Topical Requirement, establishing baseline expectations for internal auditors assessing and providing assurance over resilience-related risks and capabilities.

The latest Tone at the Top explores the key components of the new requirement and how internal audit functions can use it to strengthen oversight, foster organizational adaptability, and help their organizations prepare for an increasingly uncertain future.

Explore the full resource here.

Occupational Fraud 2026: A Report to the Nation (ACFE)

Occupational fraud continues to pose a significant risk to organizations worldwide, resulting in billions of dollars in losses each year.  To help organizations better understand evolving fraud risks and strengthen their prevention and detection efforts, the Association of Certified Fraud Examiners published Occupational Fraud 2026: A Report to the Nations. The report analyzes occupational fraud cases investigated across multiple nations and territories, providing insights into how fraud is committed, detected, and prevented.

This edition highlights emerging trends in fraud schemes, perpetrator profiles, detection methods, and anti-fraud controls. It also highlights the continued importance of whistleblower reporting, strong internal controls, and early detection which are associated with significantly lower fraud losses. Organizations can use these findings to evaluate their fraud risk management programs and identify opportunities to strengthen their defenses against occupational fraud.

Explore the full resource here.

Fraud Magazine Article: Good Governance (ACFE)

Malaysia’s National Audit Department (NAD), under the leadership of Auditor General Dato’ Seri Wan Suraya Wan Mohd Radzi, is driving a significant transformation of public-sector auditing through digital innovation, expanded audit powers and stronger governance oversight. Following amendments to Malaysia’s Audit Act the department has strengthened its ability to identify financial irregularities, monitor corrective actions and improve accountability in the management of public funds.

These reforms emphasize a more data-driven, transparent and risk-based approach to auditing, including the ability to trace government funds through the “Follow the Public Money” audit approach. The transformation also highlights the importance of follow-up audits, public transparency, and cross-disciplinary scrutiny to ensure audit findings lead to meaningful corrective action. By combining technology, professional skepticism and a strong commitment to integrity, the NAD is helping to strengthen governance, support anti-corruption efforts, and restore public confidence in the stewardship of public resources.

Explore the full resource here.

Fraud Magazine Article: 37th Annual ACFE Global Fraud Conference keynotes guide the way in the fight against fraud (ACFE)

The 37th Annual ACFE Global Fraud Conference brought together more than 5,700 anti-fraud professionals from around the world to explore the latest fraud risks, investigative techniques and technological developments shaping the anti-fraud profession. Through more than 90 educational sessions and keynote presentations from experts in digital forensics, public-sector auditing, investigative journalism, whistleblowing, and emerging technologies, the conference provided insights into detecting, preventing and responding to increasingly sophisticated fraud schemes.

This year’s conference highlighted the growing impact of artificial intelligence, deepfakes, transnational financial crime, and public-sector corruption on organizations and governments worldwide. Key themes included the importance of data analytics, cross-border collaboration, transparency, professional skepticism, and ethical leadership in combating fraud. Speakers emphasized that effective fraud prevention requires not only advanced technology and investigative tools, but also strong governance, accountability and a commitment to protecting public trust. The conference reinforced the critical role anti-fraud professionals play in addressing evolving threats and strengthening organizational resilience in a complex risk environment.

Explore the full resource here.

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