Definition
Percentage of repeat fraud offenders.
Context
The repeat offender rate is a metric used in fraud risk management, compliance monitoring, and internal control systems. It measures the extent to which identified individuals or organisational units are involved in recurring incidents. The concept is closely linked to root cause analysis, control effectiveness, and disciplinary actions.
Meaning
Indicates insufficient remediation, weak controls, or ineffective enforcement of corrective actions.
Example
Repeat fraud in same unit.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Repeat Offender Rate", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/repeat-offender-rate/, accessed April 18, 2026.