Influence of Early Detection, Anti-Fraud Strategies, and Authority Levels on Median Loss

This research examines the impact of early detection, anti- fraud strategies, and the level of authority of the perpetrator on the median loss due to fraud in the employment sector across the Asia-Pacific region. The study utilizes data from the ACFE report (2024), with a sample of selected cases analyzed through multiple linear regression. The findings indicate that early detection has a significant positive influence on median loss, while anti-fraud strategies exhibit a significant negative effect. Additionally, the authority level of the perpetrator is found to have a significant positive relationship with median loss. These results suggest that improved early detection and more robust anti-fraud measures can help mitigate losses, whereas individuals with higher authority are more likely to cause greater financial damage. The study recommends that organizations in the Asia-Pacific region enhance early detection mechanisms, refine anti-fraud strategies, and strengthen oversight of high-authority personnel to reduce the risk of fraud.