Page 468 - ACFE Fraud Reports 2009_2020

Case Results

We asked respondents to describe the results of the fraud
examination, including referrals of cases to law enforce-
ment, subsequent civil litigation and recovery of losses.

Criminal Prosecutions
The majority of cases reported (61%) were referred to law en- The majority of cases in our study were
forcement for criminal prosecution, down about 4% from 2012. referred to law enforcement for criminal
The median loss for cases referred for criminal prosecution was prosecution. The median loss for these cases
$200,000, while cases that were not referred had a median loss was $200,000, while cases that were not
of $75,000. These findings are almost identical to the 2012 data referred had a median loss of $75,000.
($200,000 and $76,000, respectively).

Figure 77: Cases Referred to Law Enforcement

2014 60.9% 39.1%

2012 65.2% 34.8%

2010 64.1% 35.9% Referred
Not Referred
0% 20% 40% 60% 80% 100%
PERCENT OF CASES

64 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE