Page 716 - 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. 48 What was the primary occupation of survey participants?

As noted in Figure 48,
39% of survey respon- Fraud examiner/investigator
dents indicated that their 39%
primary occupation is as
a fraud examiner/inves- Internal auditor 21%
tigator, followed by 21%
who indicated they are Accounting/finance professional
internal auditors. 8%

Law enforcement
7%

Compliance and ethics professional
5%

Risk and controls professional
4%

External/independent auditor
3%

Consultant
3%
Other
3%

Corporate security and loss prevention
3%
Attorney
1%

IT/computer forensics specialist
1%

Bank examiner
1%

Private investigator
1%

Educator
<1%

60 Methodology Report to the Nations