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P. 308
perpetrators
primary operations
Fraudsters who worked in the primary operations of the victim organization most often engaged in corruption (31% of
cases) and billing fraud (22%). The distribution of frauds by operations staff was consistent with the overall distribution
of frauds.
Schemes committed by Perpetrators in the Primary
Operations of the Victim Organization — 299 cases 24
Corruption 30.8% Operations
32.8%
Billing 22.1% 26.0% All Cases
15.7%
Expense Reimbursement 15.1%
15.4%
Non-Cash 14.7% 17.5%
Skimming
Scheme Type Cash on Hand 11.0% 14.5%
13.0%
12.0%
Check Tampering
9.4% 13.4%
Payroll 8.5%
9.0%
Cash Larceny 9.8%
2.7%
Financial Statement Fraud 4.8%
Register Disbursements 2.0%
3.0%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases
24 The sum of percentages in this chart exceeds 100% because several cases involved schemes from more than one category.
64 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE
