Page 236 - ACFE Fraud Reports 2009_2020

5 The perpetrators

Payroll Expense Reimbursement
Pct. of Pct. of
Department # of Cases Department # of Cases
Cases Cases
Accounting 37 47.4% Accounting 29 26.9%
Executive / Upper Management 14 17.9% Executive / Upper Management 27 25.0%
Operations 9 11.5% Operations 11 10.2%
Finance 4 5.1% Sales 11 10.2%
Human Resources 3 3.8% Finance 5 4.6%
Internal Audit 2 2.6% Manufacturing and Production 4 3.7%
Manufacturing and Production 2 2.6% Marketing / Public Relations 4 3.7%
Sales 2 2.6% Purchasing 4 3.7%
Board of Directors 1 1.3% Customer Service 3 2.8%
Customer Service 1 1.3% Information Technology 3 2.8%
Information Technology 1 1.3% Internal Audit 3 2.8%
Research and Development 1 1.3% Research and Development 2 1.9%
Warehousing / Inventory 1 1.3% Board of Directors 1 0.9%
Legal 1 0.9%
Check Tampering
Pct. of Cash on Hand
Department # of Cases
Cases Pct. of
Department # of Cases
Accounting 87 67.4% Cases
Executive / Upper Management 20 15.5% Accounting 33 32.4%
Finance 7 5.4% Operations 23 22.5%
Operations 4 3.1% Executive / Upper Management 18 17.6%
Board of Directors 2 1.6% Customer Service 11 10.8%
Legal 2 1.6% Sales 7 6.9%
Manufacturing and Production 2 1.6% Finance 4 3.9%
Sales 2 1.6% Board of Directors 2 2.0%
Customer Service 1 0.8% Information Technology 1 1.0%
Human Resources 1 0.8% Internal Audit 1 1.0%
Internal Audit 1 0.8% Legal 1 1.0%
Manufacturing and Production 1 1.0%
Register Disbursement
Pct. of
Department # of Cases
Cases
Sales 6 27.3%
Accounting 5 22.7%
Executive / Upper Management 4 18.2%
Customer Service 3 13.6%
Operations 3 13.6%
Internal Audit 1 4.5%

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