Page 305 - ACFE Fraud Reports 2009_2020

perpetrator’s Department Based on Region
The following tables show the distribution of perpetrators based on their department for each region. In every region but
Asia, accounting departments were associated with the greatest number of frauds. Overall, the distribution of cases was
very similar regardless of region. The six highest-frequency departments (accounting, operations, sales, executive/upper
management, customer service and purchasing) accounted for between 70% and 85% of the cases in every region.

united States — 913 cases Asia — 272 cases
Number percent Number percent
Department Department
of Cases of Cases of Cases of Cases
Accounting 222 24.3% Sales 57 21.0%
Operations 189 20.7% Operations 42 15.4%
Executive/Upper Management 127 13.9% Accounting 41 15.1%
Sales 120 13.1% Executive/Upper Management 38 14.0%
Customer Service 77 8.4% Purchasing 29 10.7%
Purchasing 39 4.3% Finance 11 4.0%
Warehousing/Inventory 36 3.9% Warehousing/Inventory 11 4.0%
Finance 28 3.1% Customer Service 9 3.3%
Information Technology 26 2.8% Board of Directors 8 2.9%
Manufacturing and Production 11 1.2% Marketing/Public Relations 8 2.9%
Marketing/Public Relations 11 1.2% Human Resources 6 2.2%
Legal 7 0.8% Manufacturing and Production 6 2.2%
Board of Directors 6 0.7% Information Technology 4 1.5%
Human Resources 6 0.7% Internal Audit 1 0.4%
Research and Development 6 0.7% Research and Development 1 0.4%
Internal Audit 2 0.2%
Africa — 105 cases
Europe — 146 cases Number percent
Department
Number percent of Cases of Cases
Department
of Cases of Cases Accounting 31 29.5%
Accounting 26 17.8% Operations 13 12.4%
Executive/Upper Management 23 15.8% Finance 11 10.5%
Operations 21 14.4% Customer Service 9 8.6%
Purchasing 13 8.9% Executive/Upper Management 9 8.6%
Sales 13 8.9% Purchasing 7 6.7%
Finance 11 7.5% Warehousing/Inventory 6 5.7%
Customer Service 8 5.5% Human Resources 5 4.8%
Warehousing/Inventory 8 5.5% Sales 5 4.8%
Board of Directors 6 4.1% Information Technology 3 2.9%
Information Technology 6 4.1% Manufacturing and Production 3 2.9%
Marketing/Public Relations 5 3.4% Board of Directors 1 1.0%
Research and Development 4 2.7% Legal 1 1.0%
Human Resources 1 0.7% Marketing/Public Relations 1 1.0%
Manufacturing and Production 1 0.7%

2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 61