Page 564 - ACFE Fraud Reports 2009_2020

Methodology

The 2016 Report to the Nations on Occupational Fraud 2. The investigation must have occurred between Jan-
and Abuse is based on the results of the 2015 Global uary 2014 and the time of survey participation.
Fraud Survey, an online survey opened to 41,788 Certi-
fied Fraud Examiners (CFEs) from July 2015 to October 3. The investigation must have been complete at the
2015. As part of the survey, respondents were asked to time of survey participation.
provide a detailed narrative of the single largest fraud
case they had investigated since January 2014. Addition- 4. The respondent must have been reasonably sure
ally, after completing the survey the first time, respon- the perpetrator(s) was (were) identified.
dents were provided the option to submit information
about a second case that they investigated. Respondents were then presented with 81 questions to
answer regarding the particular details of the fraud case,
Cases submitted were required to meet the following including information about the perpetrator, the victim
four criteria: organization, and the methods of fraud employed, as
well as fraud trends in general. We received 7,497 total
1. The case must have involved occupational fraud responses to the survey, 2,410 of which were usable for
(defined as internal fraud, or fraud committed by a purposes of this report. The data contained herein is
person against the organization for which he or she based solely on the information provided in these 2,410
works). survey responses.

80 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE