Page 311 - ACFE Fraud Reports 2009_2020

Customer service Department
Corruption was the most common form of fraud among customer service employees (22% of cases), but compared
to the distribution for all cases, we see that corruption was actually much less likely to occur in customer service than
elsewhere. Conversely, skimming, theft of cash on hand and fraudulent register disbursements were more likely to occur
in customer service than in other areas of the organization.

Schemes committed by Perpetrators in the customer Service department — 120 cases 27

Corruption 21.7% Customer Service
32.8%
Skimming 19.2%
14.5%
All Cases
Cash on Hand 18.3%
12.0%
Non-Cash 9.2% 17.5%
17.5%
Cash Larceny
Scheme Type Check Tampering 8.3% 26.0%
9.8%
Billing
8.3%

Register Disbursements 3.0% 8.3% 13.4%

Expense Reimbursement 3.3% 15.1%
Financial Statement Fraud 1.7%
4.8%
Payroll 0.8%
8.5%
0% 5% 10% 15% 20% 25% 30% 35%
Percent of Cases

27 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 | 67