ANALYSIS FRAUD VICTIM PROFILS IN VARIOUS REGION FOR ANTI-FRAUD CONTROL

Abstract

The purpose of this study is to analyze and explain the profile of fraud victims in various regions and their relationship to anti-fraud controls. This type of research is a qualitative descriptive study to analyze the trend of fraud victim profiles in various regions. The observation period for the fraud victim profile is based on the ACFE (Association of Certified Fraud Examiners) Report 2012-2024. The results of the study indicate that profit-oriented organizations have experienced higher frequency and average losses of fraud cases compared to non-profit organizations over the past ten years. Smaller organizations with 100 employees or less are at higher risk of fraud compared to larger organizations. The financial and banking industries have consistently had the highest frequency of workplace fraud cases over the past decade. Most of the anti-fraud controls that companies around the world need to pay attention to are internal controls, organizational culture, reward and punishment systems, as well as anti-fraud socialization and education.