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METHODOLOGY Respondents were then presented
with 76 questions to answer regard-
ing the particular details of the
Who contributed to our survey? fraud case, including information
about the perpetrator, the victim
organization, and the methods of
The 2018 Report to the Nations is based on
fraud employed, as well as fraud
the results of the 2017 Global Fraud Survey, an trends in general. (Respondents
online survey opened to 41,573 Certified Fraud were not asked to identify the per-
Examiners (CFEs) from July 2017 to October petrator or the victim.) We received
7,232 total responses to the survey,
2017. As part of the survey, respondents were 2,690 of which were usable for
asked to provide a narrative description of the purposes of this report. The data
single largest fraud case they had investigated contained herein is based solely on
the information provided in these
since January 2016. Additionally, after com-
2,690 survey responses.
pleting the survey the first time, respondents
were provided the option to submit information Analysis Methodology
about a second case that they investigated. In calculating the percentages
discussed throughout this re-
port, we used the total number of
complete and relevant responses
for the question(s) being analyzed.
Specifically, we excluded any blank
Cases submitted were required to responses or instances where the
meet the following four criteria: participant indicated that he or
she did not know the answer to a
1. The case must have involved occupa- question. Consequently, the total
tional fraud (defined as fraud committed number of cases included in each
by a person against the organization for analysis varies.
which he or she works).
In addition, several survey ques-
2. The investigation must have occurred tions allowed participants to select
between January 2016 and the time of more than one answer. Therefore,
survey participation. the sum of percentages in many fig-
3. The investigation must have been com- ures throughout the report exceeds
plete at the time of survey participation. 100%. The sum of percentages in
other figures might not be exactly
4. The respondent must have been 100% (i.e., it might be 99% or 101%)
reasonably sure the perpetrator(s) was due to rounding of individual cate-
(were) identified. gory data.
52 Methodology Report to the Nations
