According to the ACFE 2010 Report to the Nation, fraudulent financial statements account for less than 5% of the cases, and were the least costly form of fraud.

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According to the ACFE 2010 Report to the Nation, fraudulent financial statements account for 8.5% of the cases and were the most costly form of fraud, with a median loss of $4 million.

According to the ACFE 2010 Report to the Nation, Fraudulent