Page 280 - ACFE Fraud Reports 2009_2020

Victim organizations

Transportation and Warehousing — 62 cases Oil and Gas — 57 cases
scheme Number of Cases percent of Cases scheme Number of Cases percent of Cases
Corruption 22 35.5% Corruption 31 54.4%
Billing 20 32.3% Billing 18 31.6%
Non-Cash 16 25.8% Expense 9 15.8%
Reimbursements
Payroll 9 14.5%
Non-Cash 8 14.0%
Skimming 8 12.9%
Check Tampering 6 10.5%
Larceny 7 11.3%
Skimming 4 7.0%
Financial Statement 5 8.1%
Fraud Cash on Hand 4 7.0%
Check Tampering 5 8.1% Larceny 3 5.3%
Expense 5 8.1% Financial Statement 2 3.5%
Reimbursements Fraud
Cash on Hand 4 6.5% Payroll 2 3.5%
Register Disbursements 0 0.0% Register Disbursements 0 0.0%

Real Estate — 57 cases Services (professional) — 51 cases
scheme Number of Cases percent of Cases scheme Number of Cases percent of Cases
Billing 19 33.3% Billing 15 29.4%
Check Tampering 18 31.6% Expense 14 27.5%
Reiumbursements
Corruption 12 21.1%
Check Tampering 12 23.5%
Expense 12 21.1%
Reiumbursements Skimming 9 17.6%
Skimming 11 19.3% Corruption 6 11.8%
Larceny 9 15.8% Payroll 5 9.8%
Payroll 8 14.0% Cash on Hand 5 9.8%
Cash on Hand 8 14.0% Larceny 5 9.8%
Non-Cash 7 12.3% Financial Statement 4 7.8%
Fraud
Financial Statement 2 3.5%
Fraud Non-Cash 2 3.9%
Register Disbursements 0 0.0% Register Disbursements 0 0.0%

36 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE