Page 352 - ACFE Fraud Reports 2009_2020

Oceanian Cases

Corruption 40.0% 2012 (35 cases)
40.0%
Billing 34.3%
27.5%
2010 (40 cases)
Non-Cash 22.9% 30.0%
Scheme Type Cash on Hand 10.0% 17.1% 20.0%

Skimming
12.5%
Check Tampering 11.4%
17.5%
Payroll 8.6%
5.0%
Financial Statement Fraud 5.7%
2.5%
Cash Larceny 2.9%
7.5%
Expense Reimbursements 2.9%
10.0%
Register Disbursements 0.0%
2.5%
0% 5% 10% 15% 20% 25% 30% 35% 40%
Percent of Cases

Corruption Cases by Region
Many organizations’ leaders are concerned about the risk of corruption as they expand operations into new
geographical areas. Consequently, we wanted to examine the breakdown of reported corruption cases by region.
The results of this analysis are presented below. While the regional variations in the frequency and costs of
corruption cases reported to us are interesting, it is important to note that this data does not necessarily reflect
overall levels of corruption in each region. Instead, readers should view this data as representative of the specific
corruption cases that were investigated by the CFEs who took part in our study.
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Corruption Cases by Region
Number of Percent of All
Region Median Loss
Corruption Cases Cases in Region
Asia 104 51.0% $250,000
Latin America and the Caribbean 18 47.4% $300,000
Europe 59 44.0% $250,000
Oceania 14 40.0% $300,000
Africa 44 39.3% $350,000
Canada 17 29.3% $200,000
United States 195 25.1% $239,000

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