Definition
Fraud KPI (Key Performance Indicator) is a quantitative metric used to measure fraud risk, actual fraud cases, or the effectiveness of internal controls.
Context
Fraud KPIs are used within compliance, internal audit, and fraud risk management frameworks. They support ongoing risk monitoring, trend analysis, and the evaluation of prevention and detection measures.
Meaning
Fraud KPIs enable data-driven management, comparability across time and entities, and structured reporting to management and oversight bodies.
Example
Number of detected fraud cases per year.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Fraud KPI", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/fraud-kpi/, accessed April 18, 2026.