Page 233 - ACFE Fraud Reports 2009_2020

Occupational Fraud Schemes by Operations Personnel (129 Cases) 20

26.4% Operations
Corruption 26.9% Personnel
18.6%
Billing 23.9%
14.7% All Cases
Skimming 16.6%
17.8%
Non-Cash 3.1% 14.7% 16.3%
Type of Scheme Expense Reimbursement 8.5% 12.6% 17.8%
Check Tampering
13.2%
Cash on Hand
Fraudulent Statements 6.2% 10.3%
7.0%
Cash Larceny 10.3%
7.0%
Payroll 9.3%
2.3%
Register Disbursements 2.8%
0% 5% 10% 15% 20% 25% 30%
Percent of Cases

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

Occupational Fraud Schemes by Sales Employees (93 Cases) 21

Corruption 26.9% 29.0% Sales Employees
21.5%
Billing 23.9%
Skimming 16.6% 21.5% All Cases
Non-Cash 2.2% 14.7% 16.3% 18.3%
Check Tampering
Type of Scheme Expense Reimbursement 7.5% 11.8%
13.2%
Cash on Hand
12.6%
Fraudulent Statements 1.1% 10.3%
Cash Larceny 9.7%
10.3%
2.2%
Payroll 9.3%
Register Disbursements 2.8% 6.5%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases

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

57

2008 Report to the Nation on occupational Fraud and abuse