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      <image:title>Regulatory - When Bad Actors Get Creative, Your SARs Must Get Sharper - Fraud Losses Are Getting Harder to Recover</image:title>
      <image:caption>Auriemma data shows that a growing share of gross bank fraud losses are ultimately being realized as net losses. Since late 2023, the percentage of fraud dollars that institutions fail to recover has trended steadily upward, reaching more than three- quarters of total losses by mid-2025. This shift reflects faster fund movement, more effective laundering, and fewer recovery opportunities once fraud is detected, raising the stakes for early identification and clear SAR narratives.</image:caption>
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      <image:title>Regulatory - When Bad Actors Get Creative, Your SARs Must Get Sharper - How Institutions Assess Risk Is Still Split</image:title>
      <image:caption>Survey data shows that most financial institutions still rely on time-based risk assessments tied to customer risk ratings, while a sizable minority use trigger-based reviews driven by customer activity. This split matters. Time-based approaches can miss fast-moving, coordinated schemes, while trigger-based strategies are better positioned to capture sudden behavior shifts that often define modern fraud. For SAR writers, this reinforces the need to clearly articulate why activity stands out now, not just how it compares to a periodic review cycle.</image:caption>
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