Definition
Distribution of fraud detection sources.
Context
Detection source ratio is an analytical metric in fraud risk assessment and the monitoring of fraud detection methods. It breaks down detection by source, such as tips, internal controls, audits, or data analytics, enabling a structured evaluation of detection effectiveness.
Meaning
Highlights the relative effectiveness of different detection channels and supports the targeted improvement of control and reporting mechanisms.
Example
60 percent detected via tips.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Detection Source Ratio", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/detection-source-ratio/, accessed April 18, 2026.