Integrated Report

ACFE SA Business Model
Business Model layout
IR Pic


The Association of Certified Fraud Examiners (ACFE SA) is committed to transparent reporting and aims to provide information to its stakeholders that will allow them to make informed decisions about the organisation’s ability to create value by following best practices and international standards when compiling our Integrated Report.

Integrated reporting is a process founded on integrated thinking that results in a periodic integrated report by an organisation about value creation over time and related communications regarding aspects of value creation. An integrated report is a concise communication about how an organisation’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term. (IR Framework, 2021).

The objective of the report is to provide a comprehensive and accurate analysis of the creation, retention and erosion of value in relation to our strategy, performance and risks, opportunities, compromises and future prospects in relation to significant financial, economic, societal and governance challenges. The primary focus of the report is on how we generate value in the short-, medium- and long-term, demonstrating the impacts on the six capitals (i.e., outcomes) to enable our stakeholders to gain a comprehensive and transparent understanding of our business operations.