Editing Fraud (section)

==Cost==
Participants of a 2010 survey by the [[Association of Certified Fraud Examiners]] estimated that the typical organization loses five per cent of its annual revenue to fraud, with a median loss of $160,000. Fraud committed by owners and executives was more than nine times as costly as employee fraud. The industries most commonly affected are banking, manufacturing, and government.<ref name="acfe">{{cite report |title=Report to the Nations on Occupational Fraud and Abuse|year=2010 |url=http://www.acfe.com/rttn/2010-highlights.asp|publisher=[[Association of Certified Fraud Examiners]]|archive-date=7 July 2011|archive-url=https://web.archive.org/web/20110707080711/http://www.acfe.com/rttn/2010-highlights.asp}}</ref>