The “Results of the Fraud 360 Insights & Innovation Survey” presents a comprehensive snapshot of the real-world state of fraud prevention, detection, and investigation practices across organizations. Conducted by the Publication & Research Committee of IIA India – Delhi Branch, the survey captures emerging risks, control maturity, investigative approaches, and the growing role of technology in fraud risk management. The findings provide members with a powerful benchmarking tool to assess their organization’s current capabilities against peers, identify gaps, and adopt leading practices. Most importantly, the insights highlight how data analytics, automation, digital tools and emerging technologies are transforming fraud prevention and investigation, enabling more proactive, intelligent, and resilient fraud risk management frameworks.

About the author:

Amit Sharma is the Vice President and Head of Audit – APAC at EXL, with over 25 years of experience in internal audits, risk management and compliance. As part of his commitment of giving back to the auditing profession, he also serves on the IIA India Delhi Branch Board of Governors and is the Chairperson of the Publications & Research committee of IIA India Delhi Branch.