Page 320 - ACFE Fraud Reports 2009_2020

Methodology

Primary Occupations of Survey Participants

61.2%
Fraud Examiner 28.0%
Internal Auditor 26.8%
Accountant 7.2% 11.6%
Respondent’s Occupation Governance, Risk and Compliance 3.6% 6.0%
Law Enforcement
Consultant
7.1%
Corporate Security
Private Investigator
External Auditor
2.5%
2.4%
IT/Computer Forensic Specialist
1.3%
Bank Examiner
1.1%
Attorney 1.0%
Forensic Accountant 1.0%
Educator 0.5%
0% 5% 10% 15% 20% 25% 30%
Percent of Respondents

experience
The professionals who took part in our study had a median of 12 years of experience in the fraud examination field. Over
80 percent of respondents had more than five years of anti-fraud experience, and nearly one-quarter of the participants
have worked in fraud examination for more than 20 years.

Nature of Fraud examinations
Fifty-four percent of the respondents to our survey stated that they work in-house at an organization for which they
conduct internal fraud examinations. This category typically includes professionals such as internal auditors and fraud
examiners. Thirty-four percent of the survey participants identified themselves as working for a professional services firm
that conducts fraud examinations on behalf of other companies or agencies, and 12% of respondents work for a law
enforcement agency.

76 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE