Since the inception of the Report to the Nation more
than a decade ago, we have released four updated
editions — in 2002, 2004, 2006, and the current
version in 2008. Like the first Report, each subsequent
edition has been based on detailed case
information provided by Certified Fraud Examiners
(CFEs). With each new edition, we add to and
modify the questions we ask of our survey participants
in order to enhance the quality of the data we
collect. This evolution of the Report has enabled us
to continue to draw more meaningful information
from the experiences of CFEs and the frauds they
encounter.
In this, our fifth edition of the Report to the Nation,
we have built on the framework used in past editions
and have added discussions of several topics that we
believe enhance the value of the Report, including a
more in-depth analysis of the victim organizations’
internal control systems and an examination of the
behavioral warning signs displayed by perpetrators
during the course of their fraud schemes. We believe
these inclusions, in addition to the fine-tuning
of the information published in previous versions,
render the current Report the most comprehensive
and educational edition to date.