The executive summary distils the key findings from ACCA’s global research into what’s changed, what’s broken, and what’s needed to combat fraud in today’s environment. From cyber-enabled crimes, AI-driven deception and crypto-related schemes to increasingly pervasive procurement fraud and behavioural schemes such as investment and romance scams, today’s threats interact across systems and value chains, creating blind spots that traditional controls fail to address. Fraud has evolved from isolated incidents to widespread deception that mutates faster than risk registers can capture. The report shows how the convergence of Web 3.0, accelerating AI and sophisticated global crime networks creates threats outpacing most organisations’ ability to respond.

https://www.accaglobal.com/gb/en/professional-insights/risk/combatting-fraud.html