Top Methods for Uncovering Fraud

May 19, 2016

The Association of Certified Fraud Examiners’ Report to the Nations on Occupational Fraud and Abuse is a comprehensive analysis of 2,410 cases of occupational fraud that were investigated in 2014 and 2015. In the 2016 study, as in studies from the prior two years, tips were identified as the most common method for detecting fraud, accounting for 39.1 percent of cases in the 2016 study, 42.2 percent in 2015, and 43.3 percent in 2014. In the 2016 study, internal audit (16.5 percent) edged out management review (13.4 percent) as the second most common detection method.