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1、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 ac

2、countancy profession,weve 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 i

3、ndividuals 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,standa

4、rd setters,the donor community,educators and other accountancy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at COMBATTING FRAUD:NAVIGATING A PERFECT STORM2About this report.Fraud is no longer a technical glitch its a systemic risk that un

5、dermines 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 mo

6、re 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 bodie