Page 208 - ACFE Fraud Reports 2009_2020

4 Victim organizations

Retail
The chart below shows the distribution of schemes among the 63 retail industry cases that were reported in
our survey. non-cash frauds were far more common in retail organizations than among all cases. The same
is true for cash register disbursements, cash larceny, and misappropriations of cash on hand. each of these
categories of fraud are highly compatible with the retail industry, where inventory pilferage and theft from
cash registers are known to be common.

Occupational Fraud Schemes in the Retail Industry (63 cases) 15

Corruption 22.2% 26.9% Retail
14.3%
Billing 23.9%
14.3% All Cases
Skimming 16.6%
30.2%
Non-Cash 16.3%
9.5% 14.7%
Check Tampering
Type of Scheme Expense Reimbursement 9.5% 12.6% 19.0%
13.2%
Cash on Hand
Fraudulent Statements 10.3% 15.9%
14.3%
Cash Larceny 10.3%
12.7%
Payroll 9.3%
15.9%
Register Disbursements 2.8%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases
15 The sum of percentages in this chart exceeds 100 percent because several cases involved multiple schemes from more than one category.

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