Page 451 - ACFE Fraud Reports 2009_2020

Methods of Fraud Based on Number of Perpetrators
We also compared the types of schemes committed by a single fraudster versus those committed by groups (see
Figure 54). For purposes of this analysis, we combined all multiple-fraudster classifications (i.e., any scheme
involving more than one perpetrator) into one group to simplify the findings.

Not surprisingly, the biggest distinction involved corruption schemes. Less than one-quarter of solo-fraudsters en-
gaged in corruption, but when multiple perpetrators were involved, the frequency of corruption schemes jumped
to 57%. Also, the misappropriation of non-cash assets was much more common in collusion schemes than in
single-perpetrator frauds. Conversely, expense reimbursement schemes, skimming, check tampering, payroll
fraud and cash larceny were all more common among perpetrators who acted alone.

Figure 54: Scheme Type Based on Number of Perpetrators

Corruption 22.5% 57.1%
Billing 22.2%
22.7%
Non-Cash 17.5% 25.7%

Expense Reimbursements 12.5% 15.5%
Cash on Hand 10.0% 14.4%
SCHEME TYPE Check Tampering 9.3% 13.7%
14.1%
Skimming

Payroll 8.2% 11.8%
8.3%
Financial Statement Fraud 7.0% 11.5%
Cash Larceny 10.7% One
7.2%
Register Disbursements 3.6% Two
2.0% or More
0% 10% 20% 30% 40% 50% 60%

PERCENT OF CASES

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 47