Page 306 - ACFE Fraud Reports 2009_2020

perpetrators

canada — 89 cases central/South America and
Number percent the caribbean — 66 cases
Department
of Cases of Cases Number percent
Department
Accounting 22 24.7% of Cases of Cases
Operations 18 20.2% Accounting 10 15.2%
Executive/Upper Management 12 13.5% Executive/Upper Management 9 13.6%
Customer Service 9 10.1% Sales 8 12.1%
Sales 9 10.1% Purchasing 7 10.6%
Warehousing/Inventory 7 7.9% Customer Service 6 9.1%
Information Technology 4 4.5% Operations 6 9.1%
Finance 2 2.2% Finance 5 7.6%
Human Resources 2 2.2% Marketing/Public Relations 5 7.6%
Purchasing 2 2.2% Manufacturing and Production 4 6.1%
Board of Directors 1 1.1% Warehousing/Inventory 3 4.5%
Marketing/Public Relations 1 1.1% Board of Directors 1 1.5%
Human Resources 1 1.5%
Oceania — 38 cases Information Technology 1 1.5%
Number percent
Department
of Cases of Cases
Accounting 12 31.6%
Operations 5 13.2%
Sales 5 13.2%
Warehousing/Inventory 4 10.5%
Executive/Upper Management 3 7.9%
Information Technology 2 5.3%
Purchasing 2 5.3%
Research and Development 2 5.3%
Customer Service 1 2.6%
Finance 1 2.6%
Marketing/Public Relations 1 2.6%

62 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE