A 2026 Financial Census from Medius, involving 2,386 finance executives across the US, UK, Sweden and France, shows that workplace fraud is becoming normalised within finance departments.

The research found that 87% of finance executives have ignored a small expense, reimbursement or claim they believed was fraudulent. Additionally, 67% of respondents said they would likely engage in a minor dishonest expense claim themselves if the behaviour were common among coworkers. This has contributed to the rise of 'shallowfakes', described as low-value financial rule-bending such as expense embellishment.

Other findings regarding employee behaviour include:

• 74% of finance professionals believe small forms of fraud resulting in minor financial losses are already common in workplaces.
• 64% said they would feel justified in committing a small dishonest financial act if they felt underpaid or undervalued.
• 57% admitted they would round up an expense or mileage claim if they believed it would go unnoticed.

Regarding artificial intelligence, 93% of respondents expressed concern about AI-generated fraud over the next 12 months. In the US, organisations reported average yearly losses of $168,000 due to invoice fraud, with an average of one successful attempt per month.

While 38% of finance executives have agentic AI operating within some processes, and 50% plan to deploy it within 12 months, trust remains low. Ninety percent of professionals stated there is always a financial or compliance threshold requiring human approval. Furthermore, 75% of respondents said AI usage has increased worker fatigue or burnout.

The study also highlighted issues with payment delays. Despite 85% of finance teams reporting some level of accounts payable automation, 28% of invoices are paid late in a typical month. This has led to commercial consequences, with 45% of respondents reporting that suppliers have imposed stricter upfront payment terms and 43% reporting that suppliers have ended relationships.