Page 161 - ACFE Fraud Reports 2009_2020

Sales Sales — 115 Cases
The most common type of asset misappropriation com-
mitted by sales personnel was non-cash misappropriation, Scheme Cases %
such as when an employee steals inventory or merchandise Non-Cash 33 28.7%
from a sales floor. Skimming 27 23.5%
Expense Reimbursement 22 19.1%
Skimming was the next most common scheme. This type Cash Larceny 20 17.4%
of fraud generally involves the off-book sale of goods or
services by an employee. The sale is never recorded and the Billing 16 13.9%
employee pockets the money. Payroll 6 5.2%
Register Disbursement 5 4.3%
Customer Service Wire Transfers 4 3.5%
Eleven percent of the cases in our study were commit- Check Tampering 4 3.5%
ted by employees in customer service-related positions.
There was a wide distribution of scheme types in this
group of cases. Non-cash thefts were cited 25% of the
time. After that, cash larceny, skimming, billing fraud and Customer Service — 92 Cases
payroll fraud were all reported in between 10 and 13% of Scheme Cases %
customer service cases. Non-Cash 23 25.0%
Cash Larceny 12 13.0%

Skimming 11 12.0%
Billing 10 10.9%
Payroll 10 10.9%
Expense Reimbursement 6 6.5%
Check Tampering 6 6.5%
Wire Transfers 3 3.3%
Register Disbursement 2 2.2%

ACFE Report to the Nation on Occupational Fraud & Abuse