Page 267 - ACFE Fraud Reports 2009_2020

detection in central/South America and the caribbean — 70 cases

Tip 44.3%
Management Review 12.9%
14.3%
Detection Method Surveillance/Monitoring 4.3% 8.6%
External Audit
Internal Audit
10.0%
Account Reconciliation
Document Examination
4.3%
Confession
1.4%
Notified by Police
By Accident 0.0%
0.0%
IT Controls 0.0%
0% 10% 20% 30% 40% 50%
Percent of Cases

detection in Oceania — 40 cases

Tip 45.0%
Management Review 12.5% 20.0%
Detection Method Surveillance/Monitoring 2.5% 10.0%
By Accident
Internal Audit
7.5%
Account Reconciliation
External Audit
2.5%
Document Examination
Notified by Police
0.0%
Confession 0.0%
0.0%
IT Controls 0.0%
0% 10% 20% 30% 40% 50%

Percent of Cases

2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 23