Occupational Fraud 2026:

A REPORT TO THE NATIONS^®

EXPLORE WHAT'S INSIDE

HOW TO USE THE REPORT

ABOUT

THE REPORT

14th edition of the largest global study on occupational fraud

2,402 real cases of occupational fraud

Data from 143 countries and territories

22 major industry categories included

Explores the costs, schemes, victims and perpetrators of fraud

Methodology

EXPLORE

WHAT’S INSIDE

The most
common mechanisms
used to report fraud tips:

phone
23%

email
34%

web-based
46%

DISCOVER TRENDS

Learn how fraud is committed and the most eﬀective ways to detect it. Identify fraud losses at global, industry and organizational levels. Discover how organizations respond when occupational fraud has been identiﬁed.

The presence of anti-fraud controls is associated with LOWER FRAUD LOSSES and QUICKER FRAUD DETECTION

Lower losses

Faster detection

BENCHMARK YOUR ORGANIZATION

Compare your organization’s fraud risks by industry, region and size. Benchmark your anti-fraud eﬀorts against similar organizations and against the most eﬀective methods for reducing fraud losses.

Behavioral red flags with the
highest median losses

Excessive pressure from within the organization ($532,000)
Past legal problems ($400,000)
Unusually close with vendor/customer ($300,000)
Refusal to take vacations ($250,000)
"Wheeler-dealer" attitude ($250,000)

LEARN WHO PUTS YOUR ORGANIZATION AT RISK

See which employees or departments present the greatest fraud risk for your organization. Learn where the largest frauds are likely to occur. Identify behavioral clues that can be indicators of fraudulent conduct.