Page 350 - ACFE Fraud Reports 2009_2020

European Cases

Corruption 44.0% 2012 (134 cases)
50.3%
Billing 23.1%
26.1%
2010 (157 cases)
Non-Cash 20.9%
19.7%
Financial Statement Fraud 11.9%
6.4% 10.4%
Scheme Type Expense Reimbursements 10.4% 14.6%
Skimming
10.8%
10.4%
Cash On Hand

Payroll 9.0% 15.3%
6.4%
Cash Larceny 9.0%
7.6%
Register Disbursement 4.5%
4.5%
Check Tampering 3.0%
3.2%
0% 10% 20% 30% 40% 50% 60%
Percent of Cases

African Cases

Corruption 39.3% 2012 (112 cases)
49.1%
Billing 31.3%
33.9%
2010 (112 cases)
Cash on Hand 19.6%
14.3%
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Cash Larceny 17.9%
13.4%
15.2%
Scheme Type Expense Reimbursements 12.5% 17.0% 21.4%
Non-Cash
14.3%
Check Tampering
Skimming 9.8% 12.5%
11.6%
Payroll 9.8%
5.4%
Register Disbursements 7.1%
2.7%
Financial Statement Fraud 4.5%
1.8%
0% 10% 20% 30% 40% 50%
Percent of Cases

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