Page 381 - ACFE Fraud Reports 2009_2020

Perpetrator’s Department Based on Region
In the following tables we present the distribution of cases based on the perpetrator’s department for each re-
gion. The top six departments noted in the previous section (accounting, operations, sales, executive/upper man-
agement, customer service and purchasing) accounted for between 69% and 81% of the cases in every region.

United States Asia
750 Cases 198 Cases
Number Percent Number Percent
Department Department
of Cases of Cases of Cases of Cases
Accounting 197 26.3% Sales 39 19.7%
Operations 137 18.3% Operations 32 16.2%
Executive/Upper Management 91 12.1% Executive/Upper Management 25 12.6%
Sales 81 10.8% Purchasing 23 11.6%
Other 56 7.5% Accounting 22 11.1%
Customer Service 53 7.1% Customer Service 13 6.6%
Warehousing/Inventory 28 3.7% Warehousing/Inventory 9 4.5%
Purchasing 23 3.1% Finance 8 4.0%
Finance 21 2.8% Manufacturing and Production 6 3.0%
Board of Directors 11 1.5% Board of Directors 4 2.0%
Manufacturing and Production 10 1.3% Human Resources 4 2.0%
Human Resources 9 1.2% Information Technology 4 2.0%
Information Technology 8 1.1% Other 4 2.0%
Marketing/Public Relations 7 0.9% Marketing/Public Relations 3 1.5%
Research and Development 7 0.9% Legal 2 1.0%
Legal 6 0.8% Internal Audit 0 0.0%
Internal Audit 5 0.7% Research and Development 0 0.0%

Europe Africa
128 Cases 107 Cases
Number Percent Number Percent
Department Department
of Cases of Cases of Cases of Cases
Sales 24 18.8% Accounting 24 22.4%
Accounting 21 16.4% Operations 22 20.6%
Executive/Upper Management 18 14.1% Purchasing 9 8.4%
Operations 16 12.5% Executive/Upper Management 8 7.5%
Purchasing 12 9.4% Sales 8 7.5%
Finance 8 6.3% Finance 7 6.5%
Warehousing/Inventory 7 5.5% Other 7 6.5%
Customer Service 6 4.7% Information Technology 4 3.7%
Information Technology 6 4.7% Warehousing/Inventory 4 3.7%
Manufacturing and Production 4 3.1% Customer Service 3 2.8%
Board of Directors 3 2.3% Manufacturing and Production 3 2.8%
Internal Audit 1 0.8% Marketing/Public Relations 3 2.8%
Other 1 0.8% Human Resources 2 1.9%
Research and Development 1 0.8% Internal Audit 2 1.9%
Human Resources 0 0.0% Board of Directors 1 0.9% 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |
Marketing/Public Relations 0 0.0% Legal 0 0.0%
Legal 0 0.0% Research and Development 0 0.0%

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