To help organizations and anti-fraud professionals in this endeavor, the ACFE and SAS have partnered to conduct a series of studies on the use of technology in anti-fraud programs by organizations throughout the world. This benchmarking report represents the fourth edition of this series, and for the first time incorporates information about how fraudsters are using technology to further their schemes. We have also expanded the breadth of technologies explored in the report, including more generative artificial intelligence (AI) tools and their applications, quantum computing, automation, and cloud computing. The findings of this study are valuable for anti-fraud professionals, the organizations that employ them, and others in the industry. The report provides insights into opportunities and vulnerabilities presented by technologies, benchmarking of anti-fraud programs’ technology, and how to preparing for future technological developments with fraud resilience at the forefront.