Page 358 - ACFE Fraud Reports 2009_2020

Manufacturing Health Care
139 Cases 92 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Corruption 47 33.8% Billing 33 35.9%
Billing 44 31.7% Corruption 28 30.4%
Non-Cash 39 28.1% Expense Reimbursements 19 20.7%
Expense Reimbursements 25 18.0% Skimming 18 19.6%
Check Tampering 16 11.5% Check Tampering 17 18.5%
Payroll 16 11.5% Non-Cash 17 18.5%
Financial Statement Fraud 16 11.5% Cash Larceny 16 17.4%
Cash on Hand 14 10.1% Payroll 14 15.2%
Skimming 11 7.9% Cash on Hand 14 15.2%
Cash Larceny 9 6.5% Financial Statement Fraud 9 9.8%
Register Disbursements 5 3.6% Register Disbursements 6 6.5%

Education Retail
88 Cases 83 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Billing 28 31.8% Non-Cash 23 27.7%
Expense Reimbursements 23 26.1% Corruption 19 22.9%
Corruption 21 23.9% Skimming 15 18.1%
Skimming 19 21.6% Cash Larceny 15 18.1%
Payroll 13 14.8% Cash on Hand 14 16.9%
Check Tampering 11 12.5% Billing 11 13.3%
Cash on Hand 11 12.5% Register Disbursements 11 13.3%
Cash Larceny 8 9.1% Payroll 7 8.4%
Non-Cash 7 8.0% Expense Reimbursements 7 8.4%
Register Disbursements 5 5.7% Check Tampering 5 6.0%
Financial Statement Fraud 4 4.5% Financial Statement Fraud 4 4.8%

Insurance Services (Professional)
78 Cases 55 Cases
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Billing 24 30.8% Billing 15 27.3%
Corruption 21 26.9% Corruption 15 27.3%
Check Tampering 13 16.7% Check Tampering 10 18.2%
Skimming 12 15.4% Expense Reimbursements 10 18.2%
Expense Reimbursements 7 9.0% Skimming 9 16.4%
Non-Cash 6 7.7% Cash Larceny 9 16.4%
Cash Larceny 5 6.4% Payroll 9 16.4%
Payroll 3 3.8% Non-Cash 6 10.9%
Cash on Hand 3 3.8% Cash on Hand 5 9.1%
Financial Statement Fraud 2 2.6% Financial Statement Fraud 2 3.6%
Register Disbursements 0 0.0% Register Disbursements 0 0.0%

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