Page 279 - ACFE Fraud Reports 2009_2020

Healthcare — 107 cases Insurance — 91 cases
scheme Number of Cases percent of Cases scheme Number of Cases percent of Cases
Corruption 31 29.0% Corruption 30 33.0%
Skimming 24 22.4% Billing 19 20.9%
Billing 23 21.5% Check Tampering 15 16.5%
Non-Cash 21 19.6% Skimming 13 14.3%
Check Tampering 13 12.1% Non-Cash 9 9.9%
Expense 12 11.2% Cash on Hand 9 9.9%
Reimbursements
Larceny 8 8.8%
Payroll 10 9.3%
Expense 7 7.7%
Cash on Hand 9 8.4% Reimbursements
Larceny 8 7.5% Payroll 6 6.6%
Financial Statement Fraud 4 3.7% Financial Statement Fraud 3 3.3%
Register Disbursements 1 0.9% Register Disbursements 3 3.3%

Education — 90 cases Services (other) — 88 cases
scheme Number of Cases percent of Cases scheme Number of Cases percent of Cases
Billing 38 42.2% Corruption 25 28.4%
Corruption 22 24.4% Skimming 22 25.0%
Skimming 19 21.1% Billing 22 25.0%
Expense 15 16.7% Check Tampering 14 15.9%
Reimbursements
Payroll 13 14.8%
Non-Cash 11 12.2%
Expense 12 13.6%
Larceny 11 12.2% Reimbursements
Payroll 9 10.0% Non-Cash 11 12.5%
Check Tampering 7 7.8% Larceny 9 10.2%
Cash on Hand 7 7.8% Cash on Hand 8 9.1%
Financial Statement Fraud 1 1.1% Financial Statement Fraud 7 8.0%
Register Disbursements 0 0.0% Register Disbursements 5 5.7%

construction — 77 cases Technology — 65 cases
scheme Number of Cases percent of Cases scheme Number of Cases percent of Cases
Corruption 35 45.5% Corruption 28 43.1%
Billing 23 29.9% Billing 19 29.2%
Check Tampering 14 18.2% Expense 17 26.2%
Skimming 12 15.6% Reimbursements
Non-Cash 12 15.6% Non-Cash 16 24.6%
Expense 10 13.0% Check Tampering 10 15.4%
Reimbursements
Financial Statement Fraud 10 15.4%
Payroll 7 9.1%
Skimming 6 9.2%
Larceny 7 9.1%
Cash on Hand 5 7.7%
Financial Statement Fraud 4 5.2%
Payroll 4 6.2%
Cash on Hand 3 3.9%
Larceny 4 6.2%
Register Disbursements 0 0.0%
Register Disbursements 2 3.1%
2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 35