Page 630 - ACFE Fraud Reports 2009_2020

Survey Participants

To provide context for the survey responses and to understand who investigates cases of occupational fraud,
we asked respondents to provide certain information about their professional experience and qualifications.

Primary Occupation FIG. 47 What was the primary occupation of survey participants?
As noted in Figure 47, Fraud examiner/investigator
37% of survey respon- 37%
dents indicated that their
primary occupation is as Internal auditor
a fraud examiner/inves- 22%
tigator, followed by 22%
who indicated they are Accounting/finance professional
internal auditors. 9%

Law enforcement
7%

Compliance and ethics professional
5%

Risk and controls professional
4%

External/independent auditor
4%

Consultant
4%

Other
3%

Corporate security and loss prevention
3%

Attorney
1%

Private investigator
1%

Bank examiner
1%

IT/computer forensics specialist
1%

Educator
<1%

54 Methodology Report to the Nations