5 Key Takeaways From Occupational Fraud 2026: A Report to the Nations

Why It Matters

Organizations can materially reduce fraud losses and detection time by investing in employee training, modern reporting channels, and targeted internal controls; failure to do so leaves companies, especially in financial services, exposed to large, costly schemes.

Summary

The Association of Certified Fraud Examiners' Occupational Fraud 2026 report finds occupational fraud remains a material risk, with practitioners estimating firms lose about 5% of revenue annually, though overall losses show signs of decline. Tips remain the top detection method, but reporting has shifted from telephone hotlines toward email and web-based submissions, which now outpace phone tips. Employee fraud-awareness training and stronger internal controls—particularly management review, proactive data monitoring, a code of conduct and surprise audits—are linked to significantly lower losses and shorter fraud durations. The banking and financial services sector faces the costliest incidents, averaging over $1.5 million per case and longer detection times, driven disproportionately by executive-level perpetrators.

Original Description

Occupational Fraud 2026: A Report to the Nations analyzes 2,402 cases of fraud investigated by Certified Fraud Examiners (CFEs) from around the world.

The 14th edition of the ACFE's biennial global study on occupational fraud provides anti-fraud professionals, organizations, decision-makers and the general public with insight into the costs, schemes, victims and perpetrators of fraud. This year's report explores 30 years of occupational fraud insights, the impact of fraud awareness training, unique challenges facing the banking and financial services industry, and more.

Download the full report for free at ACFE.com/RTTN.