The Regional Fraud Survey 2025

Leading anti-fraud organizations from Bulgaria, Croatia, Hungary, and Serbia have joined forces to conduct a comprehensive survey on fraud perception and incidents within each country. This initiative builds on the success of the recent survey carried out by the Croatian ACFE Chapter and aims to deepen our understanding of fraud challenges across the region.

Your input is invaluable. By participating, you contribute to shaping effective strategies and strengthening anti-fraud efforts region-wide.

Please note that your participation is completely anonymous. No personally identifiable information will be collected or stored. The data gathered will be used exclusively for research purposes and to enhance our services.

We appreciate your time and commitment to advancing transparency and integrity.

Estimated Completion Time: 10 to 15 minutes
Deadline for Submission: September 30th

Please ensure your responses are submitted by the deadline to help us accurately analyze the results.

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Which type of organization do you come from?

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Which statement best describes the types of fraud your organization or clients are facing?
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What is your estimated direct loss from the most recent significant fraud incident?
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What type(s) of fraud has your organization experienced in the past three years?
Was the perpetrator an internal or external party?
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Did your organization implement additional controls after the incident?
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How many perpetrators were involved in the fraud?
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What was the age of the primary perpetrator?
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What was the highest level of education completed by the main internal perpetrator?
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What was the role of the main perpetrator within the organization?
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What was the gender of the internal perpetrator?
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How long had the main internal perpetrator worked for the victim organization at the time the fraud began?
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Did the main internal perpetrator act alone or in collusion with others?
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To your knowledge, did the internal perpetrator show any behavioral red flags before the fraud was discovered?
To your knowledge, which of the following pay or performance-related situations did the perpetrator experience before or during the fraud?
To your knowledge, was the main perpetrator previously charged with or convicted of fraud?
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To your knowledge, was the main perpetrator ever disciplined or dismissed by a previous employer for fraud-related conduct?
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Was the case reported to law enforcement or regulatory authorities?
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What were the outcomes after the case was reported to authorities?
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Why was the case not reported to authorities?

Who was the external fraud perpetrator?
What was the gender of the external perpetrator?
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Did the organization seek recovery through insurance or legal action?
Was the case reported to the police or relevant authorities?
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Did the organization suffer reputational damage?
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Did the perpetrators unlawfully appropriate money or assets?
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Did the perpetrators misappropriate monetary receipts (cash, checks)?
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Did the perpetrators misappropriate physical assets (goods, equipment)?
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Did the perpetrators engage in fraudulent invoicing?
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Did the perpetrators manipulate accounting records?
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Did the perpetrators receive bribes or benefits in exchange for favors?
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Did the perpetrators misrepresent the financial position?
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Did the perpetrators use the organization’s identity for personal gain?
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Did the perpetrators abuse access to systems or information?
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To your knowledge, did the affected organization have a dedicated fraud specialist employed at the time of the fraud?
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To your knowledge, did the affected organization conduct any background check on the internal perpetrator before the fraud investigation?
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Which of the following types of background checks were conducted on the internal perpetrator?
Did the background checks reveal any prior warning signs about the perpetrator (e.g., criminal activity, job or financial issues)?
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In your opinion, which of the following factors most contributed to the occurrence of this fraud?
Was a civil lawsuit (for damages) filed against the perpetrator?
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What were the outcomes of the civil lawsuit?
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What action did the victim organization take against the main internal perpetrator?
Was the victim organization fined, sanctioned, or penalized as a result of the fraud incident?
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Do you know approximately what percentage of the loss was recovered (via insurance, settlements, legal rulings, etc.)?
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Did the fraud result in reputational damage to the organization?
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Were any business relationships negatively affected due to the fraud?
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Were relations with regulatory authorities affected by the fraud?
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Did the organization’s stock price or valuation decline due to the fraud?
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To what extent did disruptive factors (such as the pandemic) contribute to the opportunity for the perpetrator to commit and/or conceal the fraud?
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To what extent did disruptive factors (such as the pandemic) contribute to changes to internal controls?
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To what extent did disruptive factors (such as the pandemic) contribute to changes in operational processes?
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To what extent did disruptive factors (such as the pandemic) contribute to supply chain disruptions?
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To what extent did disruptive factors (such as the pandemic) contribute to technology challenges - e.g., new or unfamiliar systems, excessive IT demands?
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To what extent did disruptive factors (such as the pandemic) contribute to changes in anti-fraud initiatives — e.g., staff or budget reductions, investigation protocol changes?
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To what extent did disruptive factors (such as the pandemic) contribute to organizational staff changes — e.g., layoffs, shifting responsibilities?
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To what extent did disruptive factors (such as the pandemic) contribute to changes in the organization’s strategic priorities?
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Based on your experience, what percentage of annual revenue do you estimate a typical organization loses to fraud each year?
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What type of fraud do you expect will have the most significant impact on your organization/clients in the next several years?
Has your organization experienced or detected any fraud attempts involving AI-generated content (e.g., deepfake video impersonating an executive to authorize payment, synthetic identities, AI-written phishing emails)?
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What types of AI-enabled fraud do you consider most likely to impact your organization in the next several years?
How prepared is your organization to detect and respond to fraud involving artificial intelligence?
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Does your organization have any controls or policies specifically designed to address risks related to AI-generated fraud?
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Is your organization planning to introduce any training or internal policies to address AI-related fraud risks?
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Who in your organization is primarily responsible for monitoring and mitigating AI-related fraud risks?
Clear selection
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