Page 359 - ACFE Fraud Reports 2009_2020

Religious, Charitable or Social Services Services (Other)
54 Cases 48 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Billing 28 51.9% Corruption 16 33.3%
Check Tampering 18 33.3% Skimming 13 27.1%
Expense Reimbursements 17 31.5% Expense Reimbursements 11 22.9%
Skimming 12 22.2% Cash on Hand 10 20.8%
Corruption 12 22.2% Billing 8 16.7%
Cash Larceny 11 20.4% Cash Larceny 7 14.6%
Payroll 8 14.8% Non-Cash 7 14.6%
Cash on Hand 7 13.0% Financial Statement Fraud 6 12.5%
Non-Cash 6 11.1% Check Tampering 4 8.3%
Register Disbursements 3 5.6% Payroll 4 8.3%
Financial Statement Fraud 3 5.6% Register Disbursements 2 4.2%

Construction Oil and Gas
47 Cases 44 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Billing 17 36.2% Corruption 22 50.0%
Corruption 16 34.0% Non-Cash 10 22.7%
Check Tampering 10 21.3% Billing 9 20.5%
Non-Cash 10 21.3% Check Tampering 5 11.4%
Payroll 9 19.1% Skimming 4 9.1%
Cash Larceny 8 17.0% Financial Statement Fraud 4 9.1%
Expense Reimbursements 6 12.8% Cash Larceny 3 6.8%
Skimming 5 10.6% Expense Reimbursements 3 6.8%
Cash on Hand 5 10.6% Payroll 2 4.5%
Financial Statement Fraud 4 8.5% Register Disbursements 1 2.3%
Register Disbursements 0 0.0% Cash on Hand 1 2.3%

Telecommunications
43 Cases
Number Percent
Scheme
of Cases of Cases
Non-Cash 14 32.6%
Corruption 13 30.2%
Billing 11 25.6%
Expense Reimbursements 5 11.6%
Skimming 3 7.0%
Cash Larceny 3 7.0%
Payroll 2 4.7%
Cash on Hand 2 4.7% 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |
Financial Statement Fraud 2 4.7%
Register Disbursements 1 2.3%
Check Tampering 0 0.0%

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