Page 134 - ACFE Fraud Reports 2009_2020
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Victims of Occupational Fraud & Abuse
Service (general) — 60 Cases Service (professional, scientific or technical)
Scheme Cases % — 58 Cases
Skimming 18 30.0% Scheme Cases %
Billing 16 26.7% Billing 16 27.6%
Check Tampering 14 23.3% Check Tampering 16 27.6%
Expense Reimbursements 12 20.0% Expense Reimbursements 15 25.9%
Cash Larceny 11 18.3% Payroll 12 20.7%
Non-Cash 11 18.3% Non-Cash 11 19.0%
Payroll 7 11.7% Cash Larceny 6 10.3%
Wire Transfers 6 10.0% Wire Transfers 5 8.6%
Register Disbursements 1 1.7% Skimming 4 6.9%
Register Disbursements 0 0.0%
Most Commonly Reported Asset Misappropriation Schemes
35
Billing
30 Non-Cash
Payroll
25 Expense
Number of Cases 20 Skimming
Reimbursements
15
Check
10 Tampering
Cash
Larceny
5 Wire
Transfers
Register
0 Disbursements
Banking and Government Manufacturing Health Care Insurance Retail Education Service Service
Financial and Public (general) (professional,
Services Adminstration scientific or technical)
Industry
ACFE Report to the Nation on Occupational Fraud & Abuse
