Page 310 - ACFE Fraud Reports 2009_2020
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perpetrators
executive or Upper Management
When fraud occurred in the executive suite, nearly half of the cases involved corruption. Billing fraud (41%) and expense
reimbursement schemes (30%) were also very common. All three of these schemes occurred with much more frequen-
cy among executives than other employees. Financial statement fraud schemes were also much more common among
executives and upper management.
Schemes committed by Perpetrators in Executive/
upper Management Positions — 224 cases 26
Corruption 48.7% Executive/
32.8% Upper Management
Billing 40.6%
26.0%
All Cases
Expense Reimbursement 29.9%
15.1%
Non-Cash 18.3%
17.5%
16.1%
Payroll
Scheme Type Check Tampering 8.5% 13.4%
14.3%
13.8%
Skimming
13.8%
Financial Statement Fraud 12.0%
4.8%
Cash on Hand 12.5%
12.0%
Cash Larceny 11.6%
9.8%
Register Disbursements 1.3%
3.0%
0% 10% 20% 30% 40% 50%
Percent of Cases
26 The sum of percentages in this chart exceeds 100% because several cases involved schemes from more than one category.
66 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE
