Page 309 - ACFE Fraud Reports 2009_2020
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sales Department
The most common frauds in the sales department were corruption (34% of cases) and theft of non-cash assets (24%).
Fraudsters in the sales department were somewhat more likely than others to steal non-cash assets. Conversely, they
were much less likely to engage in billing schemes, check tampering or payroll fraud.
Schemes committed by Perpetrators in the Sales department — 225 cases 25
Corruption 33.8% Sales
32.8%
Non-Cash 23.6%
17.5%
All Cases
Skimming 16.4%
14.5%
15.6%
Expense Reimbursement 13.8%
15.1%
Billing
Scheme Type Cash on Hand 9.3% 12.0% 26.0%
12.0%
Cash Larceny
Register Disbursements 3.0% 8.0% 9.8%
Check Tampering 4.0% 13.4%
Financial Statement Fraud 3.6%
4.8%
Payroll 1.8%
8.5%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases
25 The sum of percentages in this chart exceeds 100% because several cases involved schemes from more than one category.
2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 65
