Page 285 - ACFE Fraud Reports 2009_2020

Management certification Management Review
of Financial Statements Region percent of Cases
Region percent of Cases Asia 59.4%
Africa 68.8% Europe 54.8%
Canada 65.7% Canada 53.5%
Oceania 65.0% Africa 52.7%
Asia 62.8% Oceania 52.5%
Europe 62.4% United States 51.6%
United States 56.0% Central/South America and Caribbean 50.0%
Central/South America and Caribbean 51.4%
Hotline
Independent Audit committee Region percent of Cases
Region percent of Cases Central/South America and Caribbean 52.9%
Africa 63.4% United States 52.0%
Canada 59.6% Africa 47.3%
Oceania 57.5% Europe 45.9%
Asia 54.7% Asia 43.3%
Central/South America and Caribbean 54.3% Canada 41.4%
Europe 54.1% Oceania 25.0%
United States 50.8%
Fraud Training for
Employee Support Programs Managers/Executives
Region percent of Cases Region percent of Cases
Canada 57.6% United States 44.5%
United States 54.8% Africa 41.1%
Oceania 45.0% Asia 40.9%
Africa 38.4% Europe 37.6%
Central/South America and Caribbean 30.0% Central/South America and Caribbean 37.1%
Europe 28.0% Canada 30.3%
Asia 22.5% Oceania 25.0%

Fraud Training for Employees Anti-Fraud Policy
Region percent of Cases Region percent of Cases
United States 42.7% Africa 49.1%
Africa 39.3% United States 38.7%
Europe 37.6% Central/South America and Caribbean 38.6%
Asia 37.2% Canada 38.4%
Central/South America and Caribbean 32.9% Asia 36.6%
Canada 29.3% Europe 36.3%
Oceania 22.5% Oceania 32.5%

2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 41