Page 717 - ACFE Fraud Reports 2009_2020

Nature of Fraud Examination Role FIG. 49 What was the professional role of the survey participants?
More than half of the survey re- Other
spondents work in-house and 2% Law
conduct fraud-related engagements enforcement
on behalf of a single company or 19%
agency. In contrast, 26% work for a
professional services firm that con- � � � � � � � � �
ducts fraud-related engagements
on behalf of client organizations,
and 19% work in law enforcement In-house 53%
and conduct fraud investigations of examiner 26%
other parties under their agency’s Professional
authority. services firm

Professional Experience FIG. 50 How much fraud examination experience did
The CFEs who participated in our survey participants have?
survey had a median 11 years of fraud 28%
examination experience, with 30%
having more than 15 years of expe- 21% 20%
rience (see Figure 50). Additionally, 17%
as Figure 51 shows, one-quarter of 13%
survey participants have investigated
more than 20 cases of fraud during
the last two years, while 42% investi-
gated five or fewer cases during that
period. ≤ 5 years 6–10 years 11–15 years 16–20 years >20 years

>20 cases (25%)

16–20 cases (6%)
11–15 cases (8%) FIG. 51 How many fraud cases have survey
participants investigated in the past two years?
6–10 cases (19%)

≤5 cases (42%)

Methodology Report to the Nations 61