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Occupational Frauds by category (u.S. only) — Median loss
2010
Financial $1,730,000
Statement Fraud 2008
$2,000,000
Type of Fraud Corruption $175,000
$375,000
Asset $100,000
Misappropriation
$150,000
$0 $500,000 $1,000,000 $1,500,000 $2,000,000
Median Loss
In addition to observing the frequency and median losses Percent of Total Reported dollar losses
caused by the three categories of fraud, we analyzed the
proportion of the total losses suffered based on scheme Asset Misappropriation
20.8%
category. The cases in our study represented a combined
Corruption
total loss of more than $18 billion. As indicated in the chart 11.3%
to the right, of the total reported losses that were attribut-
able to a specific scheme type, 21% were caused by asset
misappropriation schemes, 11% by corruption and 68%
Financial Statement Fraud
by fraudulent financial statements. 68.0%
2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 13
