Page 383 - ACFE Fraud Reports 2009_2020

Accounting Operations
293 Cases 232 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Billing 91 31.1% Corruption 76 32.8%
Check Tampering 87 29.7% Billing 56 24.1%
Skimming 67 22.9% Expense Reimbursement 45 19.4%
Payroll 54 18.4% Non-Cash 41 17.7%
Corruption 50 17.1% Skimming 30 12.9%
Cash on Hand 50 17.1% Cash on Hand 27 11.6%
Cash Larceny 50 17.1% Cash Larceny 26 11.2%
Expense Reimbursement 39 13.3% Check Tampering 23 9.9%
Fraudulent Statements 27 9.2% Payroll 20 8.6%
Non-Cash 16 5.5% Fraudulent Statements 15 6.5%
Register Disbursements 15 5.1% Register Disbursements 7 3.0%

Sales Executive/Upper Management
170 Cases 159 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Corruption 53 31.2% Corruption 85 53.5%
Non-Cash 38 22.4% Billing 52 32.7%
Skimming 31 18.2% Expense Reimbursement 34 21.4%
Expense Reimbursement 26 15.3% Fraudulent Statements 33 20.8%
Billing 25 14.7% Non-Cash 25 15.7%
Cash Larceny 19 11.2% Skimming 24 15.1%
Cash on Hand 16 9.4% Cash on Hand 22 13.8%
Register Disbursements 10 5.9% Payroll 20 12.6%
Fraudulent Statements 8 4.7% Cash Larceny 19 11.9%
Check Tampering 6 3.5% Check Tampering 13 8.2%
Payroll 4 2.4% Register Disbursements 4 2.5%

Customer Service Purchasing
92 Cases 76 Cases
Number Percent Number Percent
Scheme Scheme
of Cases of Cases of Cases of Cases
Corruption 19 20.7% Corruption 52 68.4%
Non-Cash 18 19.6% Billing 27 35.5%
Skimming 12 13.0% Non-Cash 15 19.7%
Cash on Hand 12 13.0% Expense Reimbursement 5 6.6%
Cash Larceny 10 10.9% Skimming 3 3.9%
Billing 7 7.6% Payroll 3 3.9%
Expense Reimbursement 7 7.6% Fraudulent Statements 3 3.9%
Check Tampering 5 5.4% Check Tampering 2 2.6%
Register Disbursements 4 4.3% Cash on Hand 2 2.6%
Fraudulent Statements 1 1.1% Cash Larceny 1 1.3%
Payroll 0 0.0% Register Disbursements 1 1.3% 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |

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