Page 678 - ACFE Fraud Reports 2009_2020

Reporting Mechanisms

In cases where a reporting mechanism was used to equal to telephone hotlines. The use of mailed
report fraud, we asked respondents to indicate how forms has also dropped from 17% to 12% since 2016.
WHAT FORMAL REPOR TING MECHANISMS DID
the tip came in. In our two previous reports, tele- These findings indicate that whistleblowers’ pre-
WHIS TLEBL O WERS USE?
phone hotlines were the most common mechanism ferred methods of reporting fraud may be shifting,
whistleblowers used by a substantial margin. As particularly toward online and in electronic written
shown in Figure 12, telephone hotline use declined form. Consequently, organizations should consider
substantially in this report, while email and web- maintaining multiple reporting channels to fit the
based/online reporting each rose to become nearly needs of those who submit tips.

FIG. 12 What formal reporting mechanisms did whistleblowers use?

42%
Telephone hotline 40%

Email 34% 33% 33%
32%

26%
Web-based/online form 24%
23%

Mailed letter/form 17%
16%

12%
Other 10% 9% 9%

Fax 2% 1% 1%

2016 2018 2020

22 Detection Report to the Nations