Page 265 - ACFE Fraud Reports 2009_2020

detection in Asia — 293 cases
Tip 42.3%
Internal Audit 11.3% 14.3%
Detection Method Surveillance/Monitoring 4.4% 8.9%
Management Review
By Accident
External Audit
5.8%
Account Reconciliation
5.5%
Document Examination
2.7%
Confession
2.4%
Notified by Police 1.7%
IT Controls 0.7%
0% 10% 20% 30% 40% 50%
Percent of Cases

detection in Europe — 155 cases

Tip 40.0%
Internal Audit 16.1%
17.4%
Detection Method Surveillance/Monitoring 3.9% 6.5%
Management Review
By Accident
Account Reconciliation
5.8%
Document Examination
5.2%
External Audit
Notified by Police
1.3%
IT Controls 0.6% 3.2%
Confession 0.0%
0% 10% 20% 30% 40% 50%
Percent of Cases

2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 21