Page 40 - ACFE Fraud Reports 2009_2020
P. 40

The following chart summarizes the median length of the fraud schemes in this survey based on their classification.





               D U R A T I O N    B Y   C L A S S I F I C A T I O N

                        SCHEME TYPE


                   Fraudulent Statements                                                     25


                 Expense Reimbursements                                                    24

                       Check Tampering                                                     24


                        Billing Schemes                                                 23


                     Corruption Schemes                                               22

                       Payroll Schemes                                         19


                            Skimming                                       17

                  Register Disbursements                                   17


                  Asset Misappropriations                                  17


               Non-Cash Misappropriations                       12

                          Cash Larceny                  8




                                       0          5          10         15         20         25         30
                                       MEDIAN LENGTH (MONTHS)

























        P A G E   1 0
   35   36   37   38   39   40   41   42   43   44   45