ACCA_在完美风暴中打击欺诈

Combatting fraud in a perfect storm.IN COLLABORATION WITH:About ACCA. We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.comCOMBATTING FRAUD: NAVIGATING A PERFECT STORM2About this report.Fraud is no longer a technical glitch – it’s a systemic risk that undermines trust, governance and value. This report responds to that reality with insights drawn from a global survey of 2,044 professionals across finance, audit, risk, cybersecurity, compliance and investigations.To deepen the analysis, we convened 31 regional roundtables and over 30 interviews, engaging more than 250 experts between March and September 2025. These conversations explored where fraud thrives – accountability gaps, governance failures, cultural enablers and the limits of traditional risk assessments.What makes this report different? It reflects an unprecedented coalition of professional bodies and the formation of a Special Interest Group of experts from our networks. This group shaped the research and practical outputs, including two companion pieces: Calls to Action, translating findings into governance steps, and Thematic Typology, bringing real-world experiences to life. Together, they aim to move fraud prevention from compliance theatre to operational reality.Author.Rachael JohnsonGlobal Head of Risk Management and Corporate Governance for Policy & Insights, ACCArachael.johnson@accaglobal.comForeword.Fraud is one of the most pervasive and destructive forces in today's economy. It is not a victimless crime – every fraudulent transaction leaves a trail of harm to people, businesses, and society at large. The losses are staggering: ACFE estimates suggest organisations lose more than 5% of revenue annually to fraud, amounting to trillions of dollars globally. 1 Global Anti-Scam Alliance (2024) – Global Anti-Scam Alliance Report, <https://www.gasa.org/> (page 3).According to the Global Anti-Scam Alliance, scammers stole over US$1tn in 2024, while cybercrime costs alone were predicted to rise to US$10.5tn by the end of