ACFE and Grant Thornton release new guidance to help organizations strengthen anti-fraud resilience

CHICAGO–(BUSINESS WIRE)–The Association of Certified Fraud Examiners (ACFE) and Grant Thornton Advisors LLC (Grant Thornton) have collaborated to help organizations build and strengthen their fraud risk management (FRM) programs by developing the Anti-Fraud Blueprint. This guidance offers practical recommendations informed by the principles detailed in the Fraud Risk Management Guide, Second Edition, published in 2023 by the ACFE and the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

A well-designed FRM program is tailored to specific aspects of the organization and acts as a safety net against fraud risks. Since the impacts of fraud on an organization can be far-reaching, they must be prepared with foundational awareness and readiness before risks occur.

“Organizations today are facing increasingly complex and fastmoving fraud risks, and many are looking for a practical way to move from awareness to action,” said Priya Sarjoo, national managing partner of Cyber & Risk Advisory at Grant Thornton. “The Anti-Fraud Blueprint helps organizations assess where they are on their fraud risk management journey and provides a clear, structured path to strengthen governance, embed accountability and mature their anti-fraud capabilities over time.”

The importance of fraud risk management programs

The Anti-Fraud Blueprint defines an FRM program as the people, processes and technology an organization uses to prevent, detect and respond to fraud risk. Together, these elements form the framework that helps organizations protect their customers, assets and reputation, and sustain the trust of stakeholders. Without a proper FRM program, businesses face increased exposure to financial loss, operational disruption, regulatory penalties and reputational damage — all of which can erode stakeholder confidence and hinder long-term success.

“Fraud impacts organizations of all sizes every day, which sets off a chain reaction that impacts finances, stakeholders and employees,” said ACFE President John Gill, J.D., CFE. “By giving organizational leadership and anti-fraud experts a clear plan of action, we hope the Anti-Fraud Blueprint becomes the centerpiece around which organizations protect themselves from the potential dangers of fraud today and for years to come.”

AI and the fraud risk landscape

Artificial intelligence (AI) and machine learning continue to shape how organizations operate, while also transforming how fraud risks evolve as these technologies advance at a rapid pace.

The Anti-Fraud Blueprint examines this dual impact, outlining how organizations can use AI to enhance fraud controls, improve detection and respond more proactively to emerging threats. For example, advanced analytics and machine learning models can help organizations identify unusual patterns or anomalies in real time — allowing potential fraud to be flagged earlier and addressed more effectively.

“As AI continues to reshape the way organizations operate, it is also redefining how fraud risks emerge and evolve,” said Zach Snickles, a partner in Risk Advisory for Grant Thornton. “The same technologies that introduce new risks can also be leveraged to strengthen controls, improve detection and stay ahead of increasingly sophisticated threats.”

Additional components of the Anti-Fraud Blueprint

The Anti-Fraud Blueprint is organized around the fraud risk management principles: fraud risk governance, fraud risk assessment, fraud control activities, fraud investigation and corrective action and fraud risk management monitoring activities. Each section is structured around three consistent features that build on and reinforce the principles outlined in the 2023 Fraud Risk Management Guide, Second Edition, providing a cohesive and repeatable framework for managing fraud risk. Each section includes the following components to help readers apply the guidance in a structured and practical way:

• Points of focus: These points bridge concepts from the Blueprint and the 2023 Guide, helping anti-fraud professionals build and expand their expertise.
• Key questions: A list of questions for readers to consider as they work through the Blueprint and relate key principles to their organization.
• Checklist: A review of concepts presented in each section to reinforce the information and detail next steps.

Additionally, the Anti-Fraud Blueprint introduces an updated version of Grant Thornton’s Enterprise Anti-Fraud Maturity Assessment Model©, designed to help organizations clearly understand both their current state and their desired future state of anti-fraud capability.

The model brings each pillar of an effective FRM program to life by illustrating a clear progression of maturity over time. It moves from an ad hoc approach, where activities are largely reactive and informal, through initial and repeatable stages marked by growing structure and consistency. From there, organizations advance to a managed state, characterized by formal governance and performance oversight, and ultimately to a leadership state, where fraud risk management is embedded, proactive and continuously optimized. Together, these five maturity levels provide a practical roadmap for strengthening anti-fraud programs in a deliberate, measurable and sustainable way.

For more information and to download the Anti-Fraud Blueprint, visit www.grantthornton.com/fraudblueprint and www.ACFE.com/AntiFraudBlueprint.

About the ACFE
Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the ACFE is the world’s largest anti-fraud organization. Together with more than 95,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession.

About Grant Thornton
Grant Thornton delivers professional services in the US through two specialized entities: Grant Thornton LLP, a licensed, certified public accounting (CPA) firm that provides audit and assurance services — and Grant Thornton Advisors LLC (not a licensed CPA firm), which exclusively provides non-attest offerings, including tax and advisory services.

In January 2025, Grant Thornton Advisors LLC formed a multinational, multidisciplinary platform. The platform offers a premier advisory and tax practice, as well as independent audit practices. With offices across the Americas, Europe, the Middle East and the Asia Pacific region, the platform delivers a singular client experience that includes enhanced solutions and capabilities, backed by powerful technologies and a roster of more than 20,000 quality-driven professionals enjoying exceptional career-growth opportunities and a distinctive cross-border culture.

Grant Thornton is part of the Grant Thornton International Limited network, which provides access to its member firms in more than 150 global markets.

Grant Thornton LLP, Grant Thornton Advisors LLC and their respective subsidiaries operate as an alternative practice structure (APS). The APS conforms with applicable laws, regulations and professional standards, including those from the American Institute of Certified Public Accountants.

“Grant Thornton” refers to the brand under which the member firms in the Grant Thornton International Ltd (GTIL) network provide services to their clients and/or refers to one or more member firms. Grant Thornton LLP and Grant Thornton Advisors LLC serve as the U.S. member firms of the GTIL network. GTIL and its member firms are not a worldwide partnership and all member firms are separate legal entities. Member firms deliver all services; GTIL does not provide services to clients.

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