Page 382 - ACFE Fraud Reports 2009_2020
P. 382

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.








     54
   377   378   379   380   381   382   383   384   385   386   387