Between governance standards, accounting data and the control framework, fraud anticipation becomes a strategic management challenge.
The question is no longer rhetorical. According to the biennial study of the Association of Certified Fraud Examiners, an organization loses on average 5% of its annual revenue due to internal fraud, for a median loss of $145,000 per recorded case and a detection delay of about 12 months.
In Tunisia, recent news illustrates the scale of the phenomenon with particular acuity. The unit for research and fight against tax fraud estimated, at the end of 2025, fraud detected in the salt sector alone at 1.8 billion dinars.
That same month, the seventh Governance Forum of the Tunisian Center for Corporate Governance, organized by the Arab Institute of Business Leaders, issued a stark finding: twenty years after Law No. 2005-96 on the security of financial relations, 78% of statutory auditors escape any disciplinary oversight and 96% have never reported any suspicion of money laundering.
Accounting, meant to be the faithful memory of the enterprise, is thus questioned in its capacity to anticipate fraud rather than merely observe it after the fact.
The Fraud Triangle
