2022职业欺诈舞弊报告

On behalf of the ACFE and the greater anti-fraud community, I am pleased to present Occupational Fraud 2022: A Report to the Nations, the latest exploration by the ACFE into the factors and toll of occupational fraud. While this is our 12th edition of the report, this particular study is unique in that it explores frauds that were investigated largely during
a global pandemic—a time when anti-fraud professionals, like so many others, were challenged to find new, innovative ways to conduct much of their work.

And yet, our research shows how successfully Certified Fraud Examiners around the world were able to adapt. Even during this time of disruption, occupational frauds were detected more quickly and losses were limited when compared to prior years. While we always appreciate the participation and dedication of CFEs, this year we are especially
grateful for their contributions to this study, which highlights the work they have collectively undertaken during such a challenging time.

Thanks to these anti-fraud experts, our research provides valuable information about the costs, methods, perpetrators, and outcomes of occupational fraud schemes derived from more than 2.000 real cases of fraud affecting organizations in 133 countries and 23 industries. We know that to effectively confront any problem—but certainly one this immense and pervasive—we must first thoroughly understand it. The inaugural Report to the Nation was launched in 1996 by ACFE Founder, Dr. Joseph T. Wells, CFE, CPA, because he recognized the need to provide this type of foundational information about occupational fraud. In the decades that followed, we have continued this important line of study to improve our profession’s ability to prevent, detect, and respond to fraud.

It is my hope that this report not only honors the CFEs who pushed through the challenges of the pandemic and shared their experiences in investigating fraud during that time, but also provides actionable insight for business leaders,
the public, and the anti-fraud community as a whole on how to effectively protect organizations from the harms of occupational fraud.