The FRD edition of Doing Business in Mexico 2026 examines occupational fraud through ACFE’s 2026 and 2024 case studies, alongside PwC, EY and KPMG research. It distinguishes investigated cases from survey perceptions and trend analysis, and identifies the reference year for each source.
The analysis compares global and Latin American indicators, including Mexico’s reported ACFE case counts, losses, corruption patterns and detection channels. It notes that the Mexican sample in ACFE 2026 is only 37 cases: useful for orientation, but too small to generalize.
The publication connects fraud risks to the Mexican business environment, covering third-party due diligence, integrity culture, procurement, false invoicing, beneficial ownership, money laundering and corporate compliance. It also reviews controls such as reporting channels, training, surprise audits, data monitoring and evidence preservation.
The report includes a prioritized risk map and ten actions companies can use to begin or strengthen a fraud-risk program. Several PwC, EY and KPMG findings are from 2024 and are presented as dated evidence or trends pending newer editions. The analysis is general information, not legal or forensic advice.