5 métodos para detectar el fraude en las organizaciones

de lectura

This is the third post in a series about fraud at organizations. The first post covered the need for strong corporate governance in managing fraud risk, and the second post focused on mitigating risk through fraud prevention and detection.

El fraude en la mayoría de las organizaciones, bien sean comerciales o sin fines de lucro, no se puede prevenir totalmente. Cuando los empresarios o los gerentes sénior reconocen que el fraude podría ocurrir en sus organizaciones, su atención probablemente cambiará a la detección del fraude.

Early detection can reduce fraud losses in many instances because organizational frauds tend to be ongoing. In this post, we discuss some ways that fraud might be detected.

Fraud detection by tip lines

An anonymous tip line (or website or hotline) is one of the most effective ways to detect fraud in organizations. In fact, tips are by far the most common method of initial fraud detection (40% of cases), according to the Association of Certified Fraud Examiners (ACFE) 2018 Report to the Nations. Moreover, the ACFE study found that fraud losses were 50% smaller at organizations with hotlines than those without.

In order for tips to be independently investigated, it is desirable they go directly to an organization’s internal auditor, inspector general, legal department, or even to outside legal counsel.

Tip lines should provide a disclosure policy that sets forth the following:

  • Types of tips accepted (Tips that do not fall within the scope of accepted items are rejected, ignored, or referred to a different authority. For example, many tip lines accept tips for not only fraud, but also ethics or policy violations.)
  • The rights of the accused
  • Protections for the tipster (i.e., anonymity, confidentiality, and whistleblower protection)

For tip lines to be most effective, organizations should promote them and incorporate them into employee training. For example, some companies provide information about their tip lines on employee pay stubs.

Fraud detection by external auditors

AU-C section 240, Consideration of Fraud in a Financial Statement Audit (American Institute of Certified Public Accountants, Professional Standards) requires that financial statement auditors conduct their audits in such a way so as to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Consequently, in some cases, especially those with large losses, an organization's external auditors may detect fraud.

While financial statement fraud schemes are among the least common, according to the ACFE report, they tend to be the most costly, resulting in a median loss of $800,000. Asset misappropriation schemes, on the other hand, are most common (89% of cases) and among the least costly, with a median loss of $114,000.

AU-C section 240 provides substantial guidance regarding the auditor's responsibility to detect fraud. Some aspects of the guidance include: the auditor's consideration of the risks of misstatement in light of the organization's existing programs and controls; the likelihood of management override of controls; retrospective reviews of management's judgments related to significant estimates and fraud risk factors.

The fraud triangle is a framework designed to explain the reasoning for fraud and suggests three factors that generally apply to fraud perpetrators:

  1. Pressure
  2. Opportunity
  3. Rationalization

Pressure typically exists in the form of a non-sharable problem, such as a large (secret) gambling debt, medical bill, or money needed to support an excessive lifestyle. Pressure can also come from the organization itself or stockholders in the form of pressure to perform or in covering up negative results in order to look good.

Opportunity is usually much more obvious than pressure and generally applies when an organization's employees violate trust. In order for any organization to function, a certain level of trust must be placed in employees, but such trust will be counterbalanced by an effective fraud detection system.

Rationalization is typically the excuse for committing the fraud. In many cases, fraudsters rationalize by telling themselves that they are only temporarily borrowing from the organization. In other cases, fraudsters rationalize with thoughts like, "They won't miss the money," or "They deserve what they're getting."

Fraud detection by internal auditors and inspector generals

An organization's internal auditor does a lot of the same type of work as its external auditor, but an internal auditor is concerned with all fraud rather than just the fraud that impacts the financial statements. As such, an internal auditor will likely discover some frauds as a routine part of internal auditing work. The ACFE study found that internal audit is the second most common method of initial fraud detection.

Further, an internal auditor plays a key role in developing a system of fraud indicators, so that suspicious activities are flagged and investigated. Finally, internal auditors may be concerned with violations of the organization's policies and procedures even when they do not involve fraud.

In many governmental organizations (e.g., federal agencies), an inspector general monitors for, detects, and investigates fraud. Inspector generals and internal auditors often work together in managing fraud risks.

Fraud detection by dedicated departments

Many organizations have departments devoted to information security and fraud detection. For example, a bank may have an internal security department (i.e., loss management department) devoted to customer account fraud. Such departments may operate independently in their functional areas or under the control of a chief information officer, the controller, or the internal auditor.

Fraud detection by accident

Passive fraud detection refers to cases in which the organization discovers the fraud by accident, confession, or unsolicited notification by another party. Fraudsters frequently make mistakes by failing to adequately cover their tracks. For this reason, efficient organizations will train their employees to spot and report irregularities.

“Frauds detected passively tended to last much longer and have larger median losses,” according to the ACFE report, so it’s important to have active detection methods in place, such as the ones mentioned above, to help identify fraud cases as early as possible.

Comuníquese con un profesional especializado en asesoramiento de riesgos o asesoramiento forense de Kaufman Rossin para conocer más sobre cómo prepararse mejor para prevenir y detectar fraudes en su organización.

NOTA: Este material está adaptado a partir del siguiente texto:

Essentials of Forensic Accounting, Michael A. Crain, William S. Hopwood, Carl Pacini, George R. Young, Copyright 2015. American Institute of Certified Public Accountants, Inc. Todos los derechos reservados. Volvió a imprimirse con permiso.


Michael Crain, CPA, ABV, CFA, CFE, is a Forensic, Advisory and Valuation Services Senior Advisor at Kaufman Rossin, one of the Top 100 CPA and advisory firms in the U.S.

  1. Tex Hooper says:

    I like what you said about how fraud can be detected easily through ACFE reports. I need to get a consulting service to help our office. I'll have to consider getting a guy to look for fraud in our department.

    • Erika Quintana says:

      Thank you for your feedback! We're happy the blog post provided some valuable insights. Please fill out a contact form at your earliest convenience and our team will be in touch soon to discuss your consulting needs!

  2. Shivon says:

    Thank you for this information… but I would more clarification on financial fraud detection

    • Erika Quintana says:

      Thank you for your feedback, Shivon! What specific question do you have on financial fraud detection? Happy to help!

  3. Ayom Wol says:

    This website is perfect. thank you.

  4. Zelalem Dufera says:

    Even though, the negative side of fraud is extremely deep, vast and wide, I really appreciate this web site that it works on ways to minimize frauds. We are living in a troubled world where resources are were and are still not distributed fairly. The main cause is fraud from village level to international level. Thus, at least, teaching me and others about the way to minimize fraud is so best and I appreciate the owner of the web site.

  5. cleareyeai says:

    There are many types of Fraud that we faced in organizations. with this there is much software available. Thanks for sharing these tips. It helps. Keep sharing.

  6. Stephen Bamidele Ogodo says:

    Very well received with thanks. The submition von fraud detection are very profound.

  7. Wilma says:

    Sir do you think that understanding the business is key to fraud detection

  8. Sanusi opeyemi says:

    Nice one .
    But would like to add misinterpretation of financial statement.

  9. SANYAOLU ADEOLU says:

    The most common ways is management review and quick action such, dual control, implement a fraud and policy ethics, control access, segregation of duties and reconcile bank statement monthly

  10. LUKA MTONGA says:

    sir what are common ways that fraud is detected within the companies?

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