Page 351 - ACFE Fraud Reports 2009_2020

Canadian Cases

Billing 36.2% 2012 (58 cases)
21.2%
Corruption 29.3%
21.2%
2010 (99 cases)
Skimming 19.0%
12.1%
Non-Cash 17.2%
15.2%
17.2%
Expense Reimbursements
Scheme Type Check Tampering 5.2% 13.8% 17.2% 20.2%

Cash Larceny
Payroll 5.2% 10.1%
12.1%
Financial Statement Fraud 3.4%
2.0%
Register Disbursements 3.4%
8.1%
Cash on Hand 3.4%
9.1%
0% 5% 10% 15% 20% 25% 30% 35% 40%
Percent of Cases

Latin American and Caribbean Cases

Corruption 47.4% 2012 (38 cases)
47.1%
Non-Cash 21.1%
18.6%
2010 (70 cases)
21.1%
Billing
Scheme Type Financial Statement Fraud 7.9% 12.9%
28.6%
13.2%
Skimming
10.0%
Expense Reimbursements 7.9%
11.4%
Cash on Hand 7.9%
11.4%
Check Tampering 5.3%
8.6%
Register Disbursements 2.6%
1.4%
Cash Larceny 2.6% 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |
14.3%
Payroll 0.0%
4.3%
0% 10% 20% 30% 40% 50%
Percent of Cases

23