Page 471 - ACFE Fraud Reports 2009_2020

Recovery of Losses
Although the process of recovering the losses from a fraud can go on for years after a fraud examination is
complete, we asked respondents to provide the percentage of the loss that the victim organization had recovered
at the time of the survey. “No recovery” has been the most common response in past surveys, and this year we
saw a substantial increase in this number. In 58% of cases reported in 2014, the victim organizations have seen
no losses recovered, compared to 49% in 2012. At the time of our survey, only 14% of victim organizations had
made a full recovery.

Figure 82: Recovery of Victim Organization’s Losses

58.4%
No Recovery 48.7%
47.7%
11.7%
1-25% 7.7% 15.0%
PERCENT OF LOSS RECOVERED 26-50% 5.1% 6.7% 8.1%
15.4%
9.1%

51-75%
5.5%
3.5%
76-99%
6.9%
6.4%
2014
13.6%
100% 15.8% 2012
14.8% 2010
0% 10% 20% 30% 40% 50% 60% 70%
PERCENT OF CASES

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 67