Page 211 - ACFE Fraud Reports 2009_2020

Corruption Cases by Industry Financial Statement Fraud
% Cases by Industry
# of Corruption
Industry Corruption # of % FSF
Cases Cases Industry FSF Cases
Cases Cases Cases
Oil and Gas 17 8 47.1% Telecommunications 16 4 25.0%
Arts, Entertainment, 16 6 37.5% Manufacturing 65 15 23.1%
and Recreation
Agriculture, Forestry, 13 3 23.1%
Banking / Financial 132 44 33.3% Fishing, and Hunting
Services
Retail 63 10 15.9%
Technology 28 9 32.1%
Technology 28 4 14.3%
Services — Other 35 11 31.4%
Banking / Financial 132 17 12.9%
Real Estate 29 9 31.0% Services
Manufacturing 65 19 29.2% Oil and Gas 17 2 11.8%
Communications / 14 4 28.6% Services — 34 4 11.8%
Publishing Professional
Insurance 51 14 27.5% Wholesale Trade 17 2 11.8%
Utilities 22 6 27.3% Services — Other 35 4 11.4%
Government and 106 28 26.4% Transportation and 31 3 9.7%
Public Administration Warehousing
Healthcare 76 20 26.3% Healthcare 76 6 7.9%
Transportation and 31 8 25.8% Insurance 51 4 7.8%
Warehousing
Communications / 14 1 7.1%
Education 59 14 23.7% Publishing
Religious, Charitable, 39 9 23.1% Construction 42 3 7.1%
or Social Services
Arts, Entertainment, 16 1 6.3%
Agriculture, Forestry, 13 3 23.1% and Recreation
Fishing, and Hunting
Education 59 3 5.1%
Retail 63 14 22.2%
Government and 106 4 3.8%
Services — 34 7 20.6% Public Administration
Professional
Real Estate 29 1 3.4%
Telecommunications 16 3 18.8%
Religious, Charitable, 39 1 2.6%
Wholesale Trade 17 3 17.6% or Social Services
Construction 42 5 11.9% Utilities 22 0 0.0%

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2008 Report to the Nation on occupational Fraud and abuse