Page 173 - ACFE Fraud Reports 2009_2020

In addition to changing the criteria for the cases that could In addition, where there were multiple methods of fraud
be reported, we also added a number of questions to our utilized in a single scheme, we asked respondents to specify
survey that were not present in previous editions of the the amount of loss attributable to each particular method,
Report. Most significantly, we asked each respondent to rather than just providing an overall loss amount. This
identify the industry of the victim organization based on a change enabled us to develop more accurate data than
list of NAICS industry codes. Gathering this information in the past concerning the losses associated with specific
allowed us to make much more detailed analyses of how types of fraud.
fraud affected various industries and types of organiza-
tions than was possible in previous editions. As the Report to the Nation evolves from one edition to the
next, there are always a number of minor corrections or
We also added a question asking respondents to select clarifications in our survey form in addition to the more
the department the principal perpetrator worked in from significant changes described above. Like the fight against
a general list of common business departments. This en- fraud, the task of gathering meaningful information about
abled us to study how various methods of fraud affect dif- fraud is a difficult and ever-changing process. It is our goal
ferent parts of organizations and to try to determine with that each successive edition of the Report to the Nation
more specificity than was possible in past editions where should provide better, more useful information than its
certain fraud schemes are most likely to originate. predecessor. We believe that readers of the current Report
will find it to be the most informative edition to date.

ACFE Report to the Nation on Occupational Fraud & Abuse 1