Page 207 - ACFE Fraud Reports 2009_2020

Occupational Fraud Schemes in the Healthcare Industry (76 cases) 13

Corruption 26.3% Healthcare
26.9%
Billing 17.1% 23.9%
Skimming 16.6% 19.7% All Cases
Non-Cash 16.3% 19.7%
17.1%
Check Tampering
Type of Scheme Expense Reimbursement 9.2% 12.6% 14.7%
15.8%
13.2%
Cash on Hand
Fraudulent Statements 7.9% 10.3%
15.8%
Cash Larceny 10.3%
13.2%
Payroll 9.3%
Register Disbursements 2.8% 5.3%
0% 5% 10% 15% 20% 25% 30%
Percent of Cases

13 The sum of percentages in this chart exceeds 100 percent because several cases involved multiple schemes from more than one category.

Occupational Fraud Schemes in the Manufacturing Industry (65 cases) 14

Corruption 26.9% 29.2% Manufacturing
Billing 23.9% 26.2%
Skimming 10.8% 16.6% All Cases
Non-Cash 12.3% 16.3%
16.9%
Check Tampering
Type of Scheme Expense Reimbursement 7.7% 12.6% 14.7%
13.8%
13.2%
Cash on Hand
Fraudulent Statements 10.3% 23.1%
Cash Larceny 1.5% 10.3%
Payroll 4.6% 9.3%
Register Disbursements 0.0% 2.8%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases
14 The sum of percentages in this chart exceeds 100 percent because several cases involved multiple schemes from more than one category.

31

2008 Report to the Nation on occupational Fraud and abuse