Page 319 - ACFE Fraud Reports 2009_2020

Methodology

The 2010 Report to the Nations on Occupational Fraud and
Abuse is based on the results of an online survey distrib- The 2010 Report to the Nations
uted to 22,927 Certified Fraud Examiners (CFEs) in Octo- on Occupational Fraud and
ber 2009. As part of the survey, respondents were asked
to provide a detailed narrative of the single largest fraud Abuse is based on the results of
case they had investigated that met four explicit criteria: an online survey distributed
to 22,927 Certified Fraud
1. The case must have involved occupational fraud
(defined as internal fraud, or fraud committed by Examiners (CFEs) in late 2009.
a person against the organization for which he or
she works).
2. The investigation must have occurred between
January 2008 and the time of survey participation.

3. The investigation must have been completed.

4. The CFE must have been reasonably sure the
perpetrator(s) was/were identified.

Respondents were also presented with 87 questions to
answer. These questions covered particular details of the
scheme, including information about the perpetrator, the
victim organization and the methods of fraud employed, as
well as fraud trends in general. Overall, we received 1,939
responses to the survey, 1,843 of which were usable for
purposes of this Report. The data contained herein is based The data in this study is based on 1,843
solely on the information provided in these 1,843 cases. cases of occupational fraud that were
reported by CFEs.
Who provided the Data?
We sent the survey to all CFEs in good standing at the primary occupation
time of the survey launch. We asked respondents to pro- More than half of the CFEs who participated in our study
vide certain information about their professional experi- identified themselves as either fraud examiners or internal
ence and qualifications so that we could gather a fuller auditors. Another 12% stated that they are accountants,
understanding of who was involved in investigating the and just over 7% indicated they work as law enforcement
frauds reported to us as part of our research. officers.

2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 75