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Canada Latin America and the Caribbean
55 Cases 37 Cases
Number Percent Number Percent
Department Department
of Cases of Cases of Cases of Cases
Accounting 11 20.0% Accounting 7 18.9%
Sales 10 18.2% Executive/Upper Management 7 18.9%
Customer Service 8 14.5% Operations 7 18.9%
Operations 6 10.9% Customer Service 4 10.8%
Other 4 7.3% Purchasing 3 8.1%
Purchasing 4 7.3% Finance 2 5.4%
Information Technology 3 5.5% Other 2 5.4%
Executive/Upper Management 2 3.6% Sales 2 5.4%
Finance 2 3.6% Warehousing/Inventory 2 5.4%
Warehousing/Inventory 2 3.6% Manufacturing and Production 1 2.7%
Human Resources 1 1.8% Board of Directors 0 0.0%
Marketing/Public Relations 1 1.8% Human Resources 0 0.0%
Research and Development 1 1.8% Legal 0 0.0%
Board of Directors 0 0.0% Internal Audit 0 0.0%
Manufacturing and Production 0 0.0% Information Technology 0 0.0%
Legal 0 0.0% Marketing/Public Relations 0 0.0%
Internal Audit 0 0.0% Research and Development 0 0.0%
Oceania
35 Cases
Number Percent
Department
of Cases of Cases
Operations 7 20.0%
Executive/Upper Management 6 17.1%
Sales 5 14.3%
Accounting 4 11.4%
Customer Service 4 11.4%
Warehousing/Inventory 3 8.6%
Other 2 5.7%
Finance 1 2.9%
Information Technology 1 2.9%
Manufacturing and Production 1 2.9%
Purchasing 1 2.9%
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Board of Directors 0 0.0%
Human Resources 0 0.0%
Legal 0 0.0%
Internal Audit 0 0.0%
Marketing/Public Relations 0 0.0%
Research and Development 0 0.0%
Scheme Type Based on Perpetrator’s Department
The previous section of this Report identified the departments that are most commonly associated with occu-
pational fraud. In the following tables, we have presented the most common schemes committed within each
department. We looked only at the six departments that accounted for at least 5% of all cases. Corruption was
the most common scheme in every department except accounting, where billing fraud (31%) and check tamper-
ing (30%) were the two most common scheme types.
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