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a detailed questionnaire consisting of 77 questions The information presented in this study is drawn
about a specific case of fraud they had investigated. from cases that occurred in 23 different industry
These CFEs provided information on the method of categories. These frauds affected large multinational
fraud employed, the loss, the victim organization, the organizations, small nonprofits, and every size and
perpetrator, the means of detection, and the response type of business or government agency in between.
by the victim organization after the fraud had been The fraudsters in these cases ranged from C-suite
detected. We are deeply indebted to the CFEs who executives to entry-level employees. The lesson of
shared their knowledge and experiences to help us this and our previous studies is clear: No organization
prepare this report. is immune from occupational fraud, and these crimes
can originate from anywhere within the organization.

FIG. 1 Reported cases by region

United States and Canada Sub-Saharan Africa Asia-Pacific
CASES: 895 46% CASES: 301 15% CASES: 198 10%

Middle East
Western Europe and North Africa Southern Asia
CASES: 128 7% CASES: 127 7% CASES: 103 5%

Latin America Eastern Europe and
and the Caribbean Western/Central Asia
CASES: 101 5% CASES: 95 5%

Introduction Report to the Nations 7